Giles,
Associate
Senior
Prothonotary:—
Upon
motion
made
to
this
Honourable
Court
for
an
order
pursuant
to
Rule
324
of
the
General
Rules
and
Orders
of
the
Federal
Court
of
Canada
for
judgment
and
upon
reading
the
consent
signed
by
the
solicitors
for
the
plaintiff
and
the
defendant,
filed:
This
Court
Doth
Order
that
the
plaintiff's
appeal
with
respect
to
a
judgment
of
the
Tax
Court
of
Canada
delivered
on
the
day
of
January
31,
1985,
in
respect
of
an
assessment
of
income
tax
for
the
defendant's
1981
taxation
year
be
and
the
same
is
hereby
allowed
and
that
the
assessment
of
September
2,
1982
be
restored
on
the
basis
that
the
defendant's
contribution
to
an
RRSP
was
properly
limited
to
$4,996
in
the
1981
taxation
year
on
the
basis
that
the
defendant
was
entitled
to
contribute
$3,326
pursuant
to
paragraph
146(5)(a)
of
the
Income
Tax
Act
and
$1,671.59
pursuant
to
paragraph
60(j)
of
the
Income
Tax
Act.
This
Court
Doth
Further
Order
that
the
defendant
is
entitled
to
his
costs
of
the
appeal
pursuant
to
subsection
178(2)
of
the
Income
Tax
Act.
Appeal
allowed.
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