J O Weldon:—This appeal with respect to the 1968 and 1969 taxation years having come on before me for hearing at Toronto on December 10, 1971 in the presence of George W Edmonds, Esq, QC, counsel for the appellant and R B Thomas, Esq, counsel for the Minister;
And upon hearing what was briefly stated by the appellant and alleged by counsel aforesaid, said counsel having also acted for the parties in the appeal of George Lenn Bowen v MNR, heard by the Board immediately prior to the hearing of the present appeal;
And counsel for the parties herein having agreed that all relevant evidence and other material before the Board in the above-mentioned appeal of George Lenn Bowen v MNR and the arguments submitted by them therein should be applicable to the present matter so that both appeals would be disposed of on the same basis;
The appeal with respect to the 1968 and 1969 taxation years is hereby allowed on the same basis and for the same reasons as are set out in the reasons for judgment in the above-mentioned appeal of George Lenn Bowen v MNR, issued concurrently herewith.
Appeal allowed.