Mca Television Ltd. v. R., [1997] 1 CTC 109, [1996] DTC 6411

Robertson J.A.: — The appellant raises two issues. The second need not be addressed if we conclude that the Trial Judge, MacKay J., did not err in deciding that the respondent is not liable for income tax under Section 212 of the Income Tax Act. We so conclude and for the reasons given by the learned Trial Judge. Accordingly, this appeal and the related appeals in file Nos. A-420-94, A-421-94 and A-422-94 will be dismissed, with one set of costs.

Appeal dismissed.