Mahoney,
J.A.:—The
applicant
applies
under
section
28
of
the
Federal
Court
Act,
R.S.C.
1985,
c.
F-5
to
set
aside
the
refusal
of
the
Tax
Court
of
Canada
on
an
interlocutory
application
to
vacate
summarily
on
Charter
grounds
the
income
tax
assessments
subject
of
an
appeal.
The
application
was
not
of
the
character
of
a
preliminary
determination
foreclosing
the
raising
of
the
same
issues
when
the
appeal
is
heard
by
the
Tax
Court.
Since
the
decision
was
to
refuse
to
vacate
the
assessments,
it
was
clearly
an
interlocutory
decision
and,
as
such,
this
court
is
without
jurisdiction
to
entertain
a
section
28
application
respecting
it,
vid.
A.G.C.
v.
S.F.
Enterprises
Inc.
et
al.,
[1990]
1
C.T.C.
289;
90
D.T.C.
6195;
Wiebe
v.
M.N.R.,
[1989]
1
C.T.C.
411;
89
D.T.C.
5179.
This
section
28
application
will
accordingly
be
quashed.
Application
dismissed.
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