Moore v. Canada
A-143-96
McDonald J.A.
22/11/96
3 pp.
Application for judicial review of judgment of Tax Court of Canada-T.C.C. Judge advised issues similar to those before Federal Court of Appeal in Canada (Attorney General) v. Hoefele, [1996] 1 F.C. 322-Crown seeking leave to appeal to S.C.C., asking T.C.C. not to hand down judgment in Moore until leave application disposed of-Tax Court Judge rendering decision before receiving representations either from Minister or applicant respecting decision in Hoefele-Whether or not decision in Hoefele inapplicable to facts of case, applicant should have been given opportunity to make representations with respect to Hoefele before judgment rendered by T.C.J.-Applicant denied opportunity to present case-Application allowed.