Collier,
J:—The
reasons
for
judgment
which
I
gave
in
MacMillan
Bloedel
(Alberni)
Limited
v
MNR
(p
295)
apply
in
this
appeal
in
respect
to
the
disallowance
by
the
Minister
of
the
deductions
claimed
by
the
appellant
in
respect
to
the
purchase
of
tires
for
logging
units.
The
appeal
is
therefore
dismissed.
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