McDonald
J.A.:
—
In
spite
of
the
very
forceful
and
competent
arguments
advanced
by
counsel
for
the
appellant
we
are
not
convinced
that
the
Tax
Court
judge
in
coming
to
the
conclusions
that
he
did.
We
are
satisfied
that
he
applied
the
proper
principles
of
law
to
the
facts
before
him
in
this
case
which
led
him
to
appropriate
findings
and
ultimately
to
the
proper
decision.
The
appeal
will
therefore
be
dismissed
with
costs.
Appeal
dismissed.
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