When considering the availability of an appeal, it is useful to have regard to the principles set out by La Forest J. in Kourtessis v. M.N.R. (1993), 1993 CanLII 137 (SCC), 81 C.C.C. (3d) 286 (S.C.C.), at pp. 294 and 295. As he observes, appeals are solely creatures of statute and there is no right of appeal without legislative base.
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