Roland St-Onge:—This appeal in respect of an income tax assessment for the 1976 taxation year was heard on common evidence with the appeal of Marsh & McLennan Limited (78-877) on February 14, 1979.
For the reasons given in the Marsh & McLennan Limited appeal, a copy of which is attached hereto, the appeal is allowed and the matter referred back to the respondent for reconsideration and reassessment accordingly.
Appeal allowed.