Estey, J:—The question on appeal is whether the taxpayer-appellant has the right under the Income Tax Act of Canada to charge to expense rather than to capital, the cost of purchase of land at the periphery of an open pit

CARTWRIGHT, J.:—The relevant facts out of which this appeal arises are set out in the reasons of my brother Judson. I agree with his view that the question to be determined is what business the appellant did in fact engage in, and that cases of this