Judgment Accordingly. Army and Navy Department Store (Western) Limited v. Minister of National Revenue, [1952] CTC 276

ARCHIBALD, J.:—This appeal was heard in Vancouver and the evidence and argument submitted were identically the same as that submitted in the appeal of the Army & Navy Department Store Limited v. The Minister of National Revenue. By agreement between the parties, the two appeals were heard together. My decision in the appeal submitted to this Court by the Army & Navy Department Store Limited was filed on this date and a copy of said decision is attached hereto. [See [1952] C.T.C. 273.] For the reasons given in said decision, this appeal is also dismissed with costs.

Any eosts taxed by the registrar on this appeal should not include taxation for costs of any counsel fee because, on the hearing of the appeals, the ground for appeal and argument were heard together.

Judgment accordingly.