Stone
J.A.:
This
is
an
appeal
from
a
judgment
of
the
Tax
Court
of
Canada
of
February
5,
1996.
The
principal
attack
on
the
judgment
is
that
the
learned
Tax
Court
Judge
erred
in
law
by
failing
to
properly
appreciate
and
weigh
the
evidence.
In
consequence,
counsel
submits
that
we
should
interfere
for
the
purpose
of
correcting
that
error.
After
carefully
reviewing
the
Reasons
for
Judgment
below
in
the
light
of
the
record,
we
are
not
persuaded
that
the
Tax
Court
Judge
so
erred.
Nor,
in
our
view,
did
he
fail
to
properly
apply
relevant
legal
principles
to
the
facts
so
found.
The
appeal
will
be
dismissed
with
costs.
Appeal
dsimissed.
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