MacDonald v. M.N.R.
A-762-92
Mahoney J.A.
10/6/93
2 pp.
Application to set aside Tax Court's decision quashing applicant's appeal against 1988 income tax assessment as disclosing no arguable ground of appeal -- Before Tax Court applicant arguing error in assessment by failing to take account of difference in purchasing power of Canadian dollar at time of acquisition and disposition of capital assets -- Proposition not questioned as matter of sound economics or in terms of perfectly equitable taxation, but not justiciable issue -- Application dismissed.
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