Lefebvre,
S.P.:—This
Court
orders
that
the
plaintiff's
appeal
with
respect
to
the
1980
taxation
year
be
and
is
hereby
allowed,
without
costs
to
either
party,
and
that
the
reassessment
for
the
plaintiff's
1980
taxation
year
be
and
is
hereby
referred
back
to
the
Minister
of
National
Revenue
for
reconsideration
and
reassessment
on
the
following
basis:
(a)
That,
of
the
amount
of
$214,329.90
incurred
by
the
plaintiff
as
capital
costs
in
1980,
$46,943
was
qualified
property
giving
rise
to
a
deduction
for
an
investment
tax
credit
pursuant
to
subsection
127(5)
of
the
Act;
This
Court
further
orders
that
the
plaintiff's
appeal
with
respect
to
the
1981
taxation
year
be
and
is
hereby
dismissed
without
costs
to
either
party.
Order
accordingly.
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