Pratte, J:—This is an appeal against the decision of the respondent confirming the reassessments of the appellant’s income tax for the years 1964, 1965, 1966 and 1967. These reassessments were made on the basis that, to the declared income of the appellant for those years, were to be added amounts of $70,367.50 for 1964, $374,019.94 for 1965, $350,197.14 for 1966, $80,901.71 for 1967 and $35,218.75 for 1968.
It was agreed at the hearing that these amounts had been received by the appellant, a building contractor, under arrangements similar to those established in the case of Francon Ltée v MNR.
For the reasons given in that case, the appeal will be dismissed with costs.
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