Heald,
J.:—We
are
all
of
the
view
that
the
learned
trial
judge
did
not
err
in
concluding
that
the
1978
disposition
of
the
9.3
acres
in
issue
in
this
appeal,
was
a
disposition
of
a
principal
residence
within
the
meaning
of
paragraph
54(g)
of
the
Income
Tax
Act.
We
also
agree
with
his
reasons
for
so
concluding.
Accordingly
the
appeal
is
dismissed
with
costs
in
this
Court
payable
on
a
party
and
party
basis.
There
will
be
a
single
set
of
costs
for
this
appeal
and
appeal
no.
A-455-83.
Appeal
dismissed.
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