Heald,
J.A.:—Mr.
Mitchell,
we
do
not
need
to
hear
your
reply
to
Mr.
Van
Iperen’s
argument
on
the
cross-appeal.
We
are
all
of
the
view
that
the
trial
judge
did
not
err
in
concluding
that
there
is
no
material
difference
between
the
receipts
here
in
question
and
those
that
this
Court
held
to
be
capital
receipts
in
the
case
of
The
Queen
v.
Consumer's
Gas
Co.,
[1987]
1
C.T.C.
79;
87
D.T.C.
5008.
The
cross-appeal
will
therefore
be
dismissed
with
costs.
The
appeal
will
also
be
dismissed
with
costs.
In
our
opinion,
the
reasoning
on
which
this
Court
based
its
decision
in
Northern
and
Central
Gas
Corp.
v.
The
Queen,
[1987]
2
C.T.C.
241;
87
D.T.C.
5439
is
sound
and
must
be
preferred
to
the
reasons
subsequently
given
in
the
case
of
Nova,
an
Alberta
Corp.
v.
The
Queen,
[1988]
2
C.T.C.
167;
88
D.T.C.
6386.
Appeal
dismissed.
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