Mahoney,
J.A.:—This
is
an
appeal
from
a
judgment
of
Teitelbaum,
J.
rendered
June
7,
1989,
whereby
an
appeal
by
way
of
a
trial
de
novo
from
decisions
of
the
Tax
Court
of
Canada
in
respect
of
reassessments
to
tax
for
the
taxation
years
1977
and
1978
made
pursuant
to
subparagraph
20(1)(gg)(ii)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the^Act"),
was
allowed.
The
appeal
to
this
Court
is
based
primarily
on
alleged
errors
on
the
part
of
the
trial
judge
in
the
construction
he
placed
on
the
statutory
language
in
question,
as
revealed
in
the
elaborate
reasons
for
judgment
which
he
gave
in
this
matter.
Notwithstanding
Mr.
Campbell’s
able
argument,
we
have
not
been
persuaded
that
the
trial
judge
erred
in
any
way
which
would
justify
this
Court
in
interfering
with
his
judgment
herein.
The
appeal
will,
accordingly,
be
dismissed
with
costs.
Appeal
dismissed.
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