The
Chief
Justice
(per
curiam):
1.
The
judgment
of
the
Trial
Division
is
set
aside.
2.
The
conclusions
of
the
Trial
Division
on
the
issues
that
were
tried
by
it
are
declared
to
be
correct.
3.
The
matter
is
referred
back
to
the
Trial
Division
for
a
continuance
of
the
trial
on
the
issue
as
to
whether
the
appellant’s.
chief
source
of
income
at
the
relevant
times
was
a
combination
of
farming
and
some
other
source
of
income
within
the
meaning
of
those
words
in
subsection
13(1)
of
the
Income
Tax
Act
as
applicable
to
the
taxation
years
in
question,
an
issue
that
was
not
decided
by
the
learned
trial
judge.
4.
The
parties
are
entitled
to
discovery
with
reference
to
the
issue
referred
to
in
paragraph
3
before
the
continuance
of
the
trial.
5.
The
appellant
shall
pay
the
respondent’s
costs
of
this
appeal
and
the
costs
of
the
trial
and
of
the
continuance
thereof
shall
be
in
the
discretion
of
the
trial
judge.
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