Hugessen,
J.A.:—We
are
not
satisfied
that
the
trial
judge
erred
in
law.
The
provisions
(now
repealed)
of
the
Excise
Tax
Act,
R.S.C.
1985,
c.
E-15,
which
were
in
issue
are
clear
and
unambiguous;
the
manner
in
which
they
were
interpreted
is
irreproachable.
His
findings
of
fact
are
supported
by
the
evidence
and
we
cannot
intervene,
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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