Morbane Developments Ltd. v. MNR, [1983] CTC 338, 83 DTC 5304 (FCA), briefly aff'g 81 DTC 5362, [1981] CTC 490 (FCTD)

Ryan, J:—The trial judge has found that the sum of $625,420 was income derived by the taxpayer in 1973 from an active business.

There was evidence on which the trial judge could make that finding and therefore we are agreed that the appeal should be dismissed with costs.