Mahoney,
J.:—We
are
of
the
opinion
that
the
learned
trial
judge
did
not
err
in
the
result.
The
facts
are
fully
set
out
in
the
judgment
below
and
we
agree
that
the
rent
in
issue
was
properly
to
be
treated
as
a
capital
outlay
for
purposes
of
the
Income
Tax
Act.
That
said,
we
do
not
think
it
was
proper
for
the
trial
judge
to
have
had
recourse
to
an
accounting
textbook
and
the
Handbook
of
the
Canadian
Institute
of
Chartered
Accountants,
neither
of
which
were
in
evidence.
The
statements
therein
which
he
accepted
are
not
matters
for
judicial
notice.
Absent
consent,
a
trial
judge
ought
not
receive
evidence
not
introduced
at
trial.
Fortunately
all
of
the
evidence
properly
before
him
was
there
by
an
agreed
statement
of
facts
and
we
are
able
to
resolve
the
matter
without
directing
a
new
trial.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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