Jerome, A.C.J.: —I'm not going to call on you, Mr. Chalmers. Thank you.

Collier, J.:—This is an appeal from a decision of the Tax Court of Canada, [1985] 1 C.T.C. 2390. That Court held the defendant was entitled to amend the forward averaging election form for his 1982 taxation year.

Jerome, A.C.J. (orally):— Mr. Steven, I’m sorry, I can't find—I don't need to call you, Mr. Kennedy. I can't find in favour of the taxpayer in this case. My reasons are as follows.