Heald,
J:—For
the
reasons
expressed
in
the
case
of
George
Golden
v
Her
Majesty
The
Queen,
File
A-760-80,
a
copy
of
which
is
attached
hereto,
I
would
allow
the
appeal,
set
aside
the
decision
of
the
Trial
Division
and
refer
the
appellant’s
1973
income
tax
assessment
back
to
the
Minister
of
National
Revenue
for
further
reassessment
on
the
basis
that
the
consideration
for
the
disposition
of
the
depreciable
assets,
by
the
Bel
Air
Syndicate
on
March
14,
1973,
was
$750,000.
The
appellant
is
entitled
to
her
costs
both
here
and
in
the
Trial
Division.