Pratte,
J.:—With
respect
to
the
two
main
issues
raised
on
this
appeal,
despite
Mr.
Pitfield’s
able
argument,
we
are
in
full
agreement
with
the
reasons
of
the
trial
judge.
The
appeal
will
therefore
be
allowed
for
the
sole
purpose
of
correcting
the
mistake
that
the
trial
judge
made
in
failing
to
give
effect
to
the
agreement
of
the
parties
that
the
appeal
for
the
1979
and
1980
taxation
years
was
to
be
allowed
and
the
reassessments
for
those
years
referred
back
to
the
Minister
in
order
that
the
appellant
be
reassessed
on
the
basis
that
an
inventory
allowance
was
to
be
permitted
in
respect
of
steel
and
supplies
in
the
amount
of
$1,377,000
for
1979
and
$1,916,000
for
1980.
The
respondent
shall
be
entitled
to
her
costs
both
in
this
Court
and
in
the
Court
below.
Appeal
allowed
in
part.
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