Le Dain, J:—The facts and the issues have been fully set out and very carefully analysed in the reasons of my brother Ryan. I agree with him that, as the appeal was argued, the central issue is whether what was provided for by

Keith, J:—In my judgment this appeal must fail and since the entire argument has been taken down by the Court Reporter, it is unnecessary for me to deliver elaborate reasons.

MacPherson, J:—The Board of Revenue Commissioners achieved a certain amount of unjustified notoriety for appearing to hold in this matter that an aeroplane is a tractor and therefore exempt from provincial sales tax. The Minister, being dubious, appealed to this Court.

Gibson, J:—Controlled Foods Corporation Limited operates restaurants in the Provinces of British Columbia, Alberta, Saskatchewan and Ontario and so the same issue as arises in this appeal would arise in respect of all their restaurants.

Gibson, J:—Farmparts Distributing Ltd of Saskatchewan, Canada by notices of assessment for income tax dated November 26, 1976 and April 29, 1976 was levied tax equivalent to 15% of two amounts paid by it to Wonder International Limited of New Jersey,

Pratte, J:—Counsel for the appellant attacked the judgment of the Trial Division on two grounds.

Zalev, CCJ:—Subsection 231(3) of the Income Tax Act provides as follows:

Anderson, J:—This is an appeal from the decision of the Minister of Finance that a debt owing by the estate of the deceased to one Lucie Johnston did not constitute a debt of the estate for the purposes of the Succession Duty

Collier, J:—This is a taxpayer’s appeal against an assessment, made by the Minister of National Revenue, under the Income Tax Act.

The parties filed a statement of agreed facts. I set it out in full:

Pratte, J [TRANSLATION]:—Appellant is appealing from the decision of the Court of Appeal of the province of Quebec which, affirming the judgment of the Superior Court (Bélanger, J), ruled that the sum of $125,000 due by the Life Insurance Company of