Pratte
J.A.
(Strayer
J.A.
and
Chevalier
D.J.,
concurring:-We
do
not
need
to
hear
you,
Ms.
Phillips.
We
are
all
of
opinion
that
the
amount
paid
by
Metropolitan
Life
to
induce
the
partnership
of
which
the
appellant
was
a
member
to
enter
into
a
lease
cannot
reasonably
be
considered
to
have
been
received
by
the
partnership
as
"a
reimbursement,
contribution,
allowance
or
as
assistance...
in
respect
of
the
cost"
of
the
term
deposits
in
which
the
partnership
was,
pursuant
to
the
arrangement
made
with
Metropolitan
Life,
obliged
to
invest
the
inducement
received
until
the
commencement
of
the
term
of
the
lease.
The
appeal
will
therefore
be
dismissed
with
costs.
Appeal
dismissed.