McArthur
T.C.J.,
(orally):
I
am
going
to
allow
the
appeal
and
will
not
give
my
reasons
at
this
time.
I
will
not
give
them
at
all,
unless
it
is
required.
At
this
point,
it
is
sufficient
to
say
that
I
am
granting
the
appeal
with
costs,
if
any,
for
the
reasons,
and
precisely
the
same
reasons,
as
given
in
the
argument
of
the
appellant.
I
find
that
scientific
research
provisions
of
the
Act
are
there
for
a
specific
purpose
and
are
to
be
interpreted
in
a
manner
that
will
encourage
scientific
research,
and
to
chip
away
at
that
purpose,
really
defeats
the
object
and
intent
of
the
legislature.
Now,
the
matter
will
be
referred
back
to
the
Minister
for
reconsideration
and
reassessment
and
determination
of
the
amounts.
Now,
here
is
where
I
am
going
to
ask
you
to
help
me
to
word
it
in
the
manner
in
which
you
have
agreed.
The
re-determination
by
the
Minister,
the
appellant
—
you
agree
to
be
bound
by
that?
MRS.
SCHUSHEIM:
Yes.
HIS
HONOUR:
All
right.
So
my
judgment
will
read
that
the
appeal
is
allowed.
The
matter
is
referred
back
to
the
Minister
of
National
Revenue
for
re-determination,
reassessment
and
the
determination
made
with
respect
to
the
research
and
development
amount
submitted.
The
determination
made
by
the
Minister
will
be
accepted
and
the
appellant
will
find
himself
bound
by
it.
Thank
you.
MS.
THORN:
Thank
you.
Appeal
allowed.
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