Thurlow,
J
(per
curiam)
(judgment
delivered
from
the
Bench):—We
have
decided
not
to
call
on
you,
Mr
Chalmers
and
Mr
Powers.
We
are
all
in
agreement
with
the
conclusion
of
the
learned
trial
judge
that
the
appellant
was
not
entitled
to
the
exemption
claimed.
In
our
view
the
evidence
does
not
establish
that
an
arrangement
of
the
kind
referred
to
in
subsection
83(3)
of
the
Income
Tax
Act
was
made
by
the
appellant
with
Mr
Tilsley,
the
alleged
prospector.
Any
arrangement
that
was
made
by
the
appellant
for
prospecting
or
exploration
of
the
areas
in
question,
in
our
view,
was
made
not
with
Mr
Tilsley
but
with
his
employer,
A
C
A
Howe
and
Associates
Limited.
This
is
sufficient
to
dispose
of
the
appeal
but
while
we
decide
it
on
this
ground
it
should
not
be
taken
that
we
have
been
satisfied
that
the
other
requirements
for
exemption
under
subsection
83(3)
were
established.
The
appeal
is
dismissed
with
costs.
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