lacobucci,
|.:—
We
are
all
of
the
view
that
this
appeal
should
be
dismissed
for
the
reasons
given
by
Mr.
Justice
Linden
of
the
Federal
Court
of
Appeal.
The
expenses
in
question
are
clearly
precluded
by
the
provisions
of
subparagraph
18(1)(l)(i)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act").
Accordingly,
the
appeal
is
dismissed.
Under
the
circumstances,
the
appellant
should
have
its
costs
in
the
courts
below;
there
will
be
no
order
as
to
costs
in
this
Court.
Appeal
dismissed.
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