Urie,
J
(Heald,
J
concurring):—For
the
reasons
given
in
the
appeal
of
Gurd's
Products
Company
Limited,
Court
File
No
A-366-81,
a
copy
of
which
is
attached
hereto,
I
would
allow
the
appeal
with
costs
both
here
and
below,
and
would
direct
that
the
reassessments
made
against
the
respondent
by
the
Minister
of
National
Revenue
for
the
respondent's
1971
and
1972
taxation
years
be
restored.
Stone,
J:—I
agree
with
the
disposition
of
this
appeal
proposed
by
Mr
Justice
Urie
for
the
reasons
which
he
gives.
Appeal
allowed.
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