Hugessen
J.A.
(Décary
and
Robertson,
JJ.A.,
concurring):
—
We
can
see
no
basis
for
interfering
with
the
Tax
Court
Judge’s
findings
of
fact
which
were
based
on
permissible
inferences
drawn
from
the
evidence
before
him.
The
application
for
judicial
review
will
be
dismissed.
Application
dismissed.