Gibson,
J:—For
the
reasons
given
in
the
case
of
Plan
A
Leasing
Limited
v
Her
Majesty
the
Queen
(Court
No
T-2224-75)
this
date,
this
appeal
is
allowed
with
costs,
and
the
matter
is
directed
to
be
referred
back
for
reassessment
not
inconsistent
with
the
reasons.
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