Guy Tremblay [TRANSLATION]:—The case at bar was heard jointly with the cases of Jean-Pierre Laurin (77-1289), Hubert Laurin (77-1308) and Laurent Laurin (78-63) in Montreal, Quebec on May 17, 1978.
The reasons for judgment given in the Jean-Pierre Laurin case apply mutatis mutandis to the case at bar.
Conclusion
The appeal is allowed in part and the whole is referred back to the respondent for reassessment in accordance with the above-mentioned reasons for judgment.
Appeal allowed in part.