Brydges v. Kinsman
A-786-90
Hugessen J.A.
30/11/92
2 pp.
Appeal from Trial Division's order ([1990] 3 F.C. D-19) dismissing application to review and set aside decertification under Income Tax Regulations of videotape series -- Certification decision and subsequent revocation having no consequences other than upon assessment of income tax -- Decisions may be reviewed on appeal to Trial Division under Income Tax Act but cannot be attacked by s. 18 proceedings -- Appeal dismissed.
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