Couture,
CJTC
[ORALLY]:—After
having
heard
the
evidence
of
Mr
Connell
and
having
regard
to
the
present
jurisprudence
in
the
decisions
of
the
Federal
Court
of
Appeal
in
The
Queen
v
Paul
E
Graham
and
of
the
Federal
Court
—
Trial
Division
in
Harold
S
Hadley
v
The
Queen,
I
come
to
the
conclusion
that
the
chief
source
of
income
of
Mr
Connell
is
a
combination
of
farming
and
some
other
source
and
therefore
he
is
entitled
to
the
losses
as
claimed.
I
would
allow
the
appeal
with
costs.
Appeal
allowed.
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