Guy Tremblay:— This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Thomas Dauphinee (78-545) and Dr Sai Hoi Tsao (78-546).
1. Point at Issue
The problem is whether the appellant is correct not to include in his income for the 1976 taxation year the amount of $2,591.83 received as an award from Canadian Patent and Development Limited, pursuant to the Public Servants Inventions Act.
2. Conclusion
For the reasons given in the Dauphinee case (78-545), the appeal is dismissed.
Appeal dismissed.
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