Mahoney,
J.A.:—This
is
an
appeal
from
a
reported
decision
of
McNair,
J.,
[1989]
1
C.T.C.
386,
89
D.T.C.
5194.
We
have
not
been
persuaded
that
the
learned
trial
judge
erred
in
his
findings
of
fact
nor
in
his
application
of
the
law
to
the
facts.
The
appeal
will
be
dismissed
with
costs.
There
will
be
a
single
counsel
fee
for
this
appeal
and
appeal
A-163-89.
Crown's
appeal
dismissed.
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