CAMERON,
J.:—This
is
an
appeal
from
a
reassessment
dated
March
8,
1955,
made
upon
the
appellant
in
respect
of
his
income
for
the
year
1953.
In
that
reassessment
the
respondent
added
to
the
appellant’s
declared
income
the
sum
of
$63,353,78,
representing
the
profit
received
by
him
in
1953
as
a
result
of
the
sale
of
land
in
the
township
of
Scarboro.
The
said
reassessment
also
added
to
the
appellant’s
declared
income
certain
other
sums
with
respect
to
monies
received
by
him
in
1951,
1952
and
1953
for
the
sale
of
other
parcels
of
real
estate
during
those
years.
Upon
objection
being
taken
by
the
appellant,
the
assessment
in
regard
to
the
profits
derived
from
sales
other
than
that
of
the
Scarboro
property
were
dropped.
The
only
matter
in
dispute,
therefore,
is
the
profit
derived
from
the
sale
of
the
Scarboro
property.
The
appellant
and
his
sister,
Toby
Barnett,
at
all
relevant
times
were
the
sole
partners
in
a
trading
firm
at
Hamilton,
Ontario,
known
as
Harte
Manufacturing
Furriers.
The
Scarboro
property
was
purchased
by
them
and
when
sold
at
a
profit
each
realized
a
gain
of
$63,353.78.
This
appeal
by
consent
of
all
the
parties
was
heard
together
with
that
of
the
appellant’s
sister,
Toby
Barnett,
it
being
agreed
that
all
the
evidence
heard
should
be
applicable
to
each.
The
facts
in
each
case
are
identical.
Judgment
has
been
handed
down
today
in
the
Barnett
case,
her
appeal
being
allowed
with
costs.
For
the
reasons
given
in
the
Barnett
appeal
and
which
are
of
equal
application
to
this
case,
the
appeal
herein
will
be
allowed,
the
reassessment
dated
March
8,
1955,
relating
to
the
taxation
year
1953
will
be
set
aside
and
the
matter
referred
back
to
the
Minister
for
reassessment
in
accordance
with
my
finding.
The
appellant
is
entitled
to
his
costs
after
taxation.
Inasmuch,
however,
as
the
same
counsel
appeared
for
both
the
appellant
and
his
sister
at
the
trial
and
as
the
witnesses’
evidence
related
to
both
appeals,
I
direct
that
the
taxing
officer
in
taxing
the
costs
of
the
trial
shall
allow
to
this
appellant
only
one-half
of
such
taxed
costs.
Judgment
accordingly.
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