Marceau,
J.A.:—We
are
of
the
view
that
this
appeal
cannot
succeed.
It
is
not
that
we
are
in
agreement
with
all
that
was
said
by
the
trial
judge.
For
instance,
we
have
difficulty
with
her
assertion
that
the
words
"in
combination"
would
be
simply
superfluous
and
could
therefore
be,
in
principle,
totally
ignored.
But
we
think
that
the
trial
judge
understood
correctly
the
basic
elements
of
the
teachings
of
the
Moldowan
v.
The
Queen,
[1978]
1
S.C.R.
480;
[1977]
C.T.C.
310;
77
D.T.C.
5213
(S.C.C.)
judgment
and
we
cannot
criticize
the
way
she
applied
them
to
the
facts
of
the
case
as
she
found
them.
Her
conclusion
on
the
first
issue
is
unassailable.
So
is,
in
our
view,
her
conclusion
on
the
second
issue:
the
learned
trial
judge
was
right
in
considering
that,
for
the
purposes
of
the
Income
Tax
Act,
a
partnership
is
not
a
taxpayer,
even
if,
for
certain
limited
purposes,
it
is
sometimes
treated
as
such.
The
appeal
has
to
be
dismissed
with
costs.
Appeal
dismissed.
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