Hugessen,
J.:—We
are
all
of
the
view
that
the
trial
judge
committed
no
manifest
error
that
could
be
a
basis
for
intervention
by
this
Court
when
he
held
that
the
sum
of
$936,512
received
by
the
respondent
in
1974
was
only
an
advance
on
an
amount
which
was
not
finally
to
be
determined
and
become
payable
until
after
April
30,
1975,
the
date
on
which
the
debtor's
financial
year
ended.
In
light
of
the
ambiguities,
not
to
say
incoherence,
of
the
contract
out
of
which
the
right
to
the
payment
received
by
the
respondent
arose,
the
trial
judge
was
entitled
to
seek
the
intent
of
the
parties
in
their
actions.
There
is
evidence
in
the
record
to
support
the
finding
that,
first,
the
respondent
was
not
entitled
to
any
payment
before
April
30,
1975,
and
second,
the
amount
of
the
payment
could
not
be
determined
before
that
date.
That
being
so,
this
Court
will
not
intervene
to
alter
the
judge's
finding
that
the
amounts
in
question
should
not
have
been
included
in
calculating
the
respondent's
income
for
the
1974
taxation
year.
The
appeal
will
accordingly
be
dismissed
with
costs.
Appeal
dismissed.
Email this Content