Praite,
J
(concurred
in
by
Ryan,
J
and
MacKay,
DJ):—This
is
an
appeal
from
a
decision
of
the
Trial
Division
allowing
the
respondent’s
appeal
from
the
assessment
of
its
income
tax
for
the
year
1966.
This
appeal
raises
the
same
questions
as
the
respondent’s
appeal
No
A-272-
76
[see
p
606]
from
its
income
tax
assessment
for
the
year
1965
and
must,
therefore,
be
disposed
of
in
the
same
manner.
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