Hugessen,
J.A.:
—Despite
the
best
efforts
of
counsel
for
the
appellant
we
can
see
no
basis
for
disagreeing
with
McNair,
J.'s
very
thorough
reasons
for
judgment.
He
found
the
appellant's
"ore
haulers"
to
be
"vehicles"
within
the
intendment
of
paragraph
21(3.1)(c)
(now
paragraph
23(8)(c))
and
Schedule
III
of
the
Excise
Tax
Act,
R.S.C.
1970,
c.
E-13,
when
those
provisions
are
read
in
their
entire
context
and
in
conformity
with
the
statutory
scheme
and
their
ordinary
grammatical
meaning.
We
are
in
agreement
with
that
finding
and
have
nothing
to
add.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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