J O Weldon:—Pursuant to a motion made by counsel for the appellants and concurred in by counsel for the respondent, the appeals herein with respect to the 1966, 1967 and 1968 taxation years are hereby allowed and the Minister’s directions made pursuant to subsection 138A(2) of the Act vacated for the same reasons as are set out in the reasons for judgment in Griffin Head Farms Limited v MNR issued concurrently herewith.
Appeals allowed.