Thurlow, J (per curiam):
1 The facts in this case are similar in all material respects to those in the case of Price (Nfld) Pulp & Paper Limited v. Her Majesty the Queen. They differ in immaterial details one of which is that the sale in this case was completed before the petition of right was brought. At the hearing of the appeal counsel stated that the same submissions were applicable and asked that they be treated as having been made in this case as well.
2 For the reasons given in the Price (Nfld) case, this appeal, in my opinion, also fails and should be dismissed with costs.