Canada ( Attorney General ) v. Jolyn Sport Inc.
A-96-96
Hugessen J.A.
24/4/97
5 pp.
Applications for judicial review of Tax Court Judge's decisions on grounds of failure to follow proper procedure for appeals from ministerial determinations made pursuant to Act, s. 3(2)(c)(ii) (exception to excepted employment because of non-arm's-length dealings between employer and employee)-Application dismissed-Two-stage inquiry by Tax Court: first into legality of Minister's decision, and subsequently, if grounds for interference by Court established, into whether decision wrong-Tax Court not bound by Minister's findings of fact: Tignish Auto Parts Inc. v. Minister of National Revenue (1994), 185 N.R. 73 (F.C.A.) and Act, ss. 70 and 71-No manifest error in Tax Court Judge's findings of fact or conclusion Minister's determination not supportable.