Bowman T . C.J.:

THe CHIEF JUSTICE (concurred in by Fauteux, J.) :—I am unable to agree that this case is governed by the decision of this Court in Johnston v. M.N.R., [1948] S.C.R. 486; [1948] C.T.C. 195. Here there was an appeal to the Income Tax Appeal Board, and, before the Board counsel for the appellant outlined facts to which counsel for the respondent agreed. As stated in the reasons for judgment in the Exchequer Court, when the appeal to it came on for hearing, ‘‘the facts not being disputed, no verbal evidence was heard’’.