THURLOW, J.:—The question to be determined in this appeal is that of the amount to be entered in the appellant’s trading account as the cost of 19.919 acres of land at Fairview in Halifax County, Nova Scotia, which the appellant disposed of in 1964

CATTANACH, J.:—The Minister by Notice of Motion seeks to amend his Reply to the appellant’s Notice of Appeal from its assessment to income tax for its 1965 taxation year.