Mahoney,
J.A.:—We
are
in
agreement
with
the
interpretation
the
learned
trial
judge
has
placed
on
the
term”
reimbursement"
in
paragraph
12(1)(x)(iv)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act").
No
error
in
his
application
of
the
law
to
the
facts
of
this
case
has
been
demonstrated.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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