Urie,
J.:
—For
the
reasons
given
in
appeal
No.
A-158-86,
Her
Majesty
the
Queen
v.
Dresden
Farm
Equipment
Ltd.,
the
respondent
will
be
entitled
to
his
taxable
costs
pursuant
to
subsection
178(2)
of
the
Income
Tax
Act,
both
here
and
in
the
Courts
below.