Mahoney,
J.A.
(Hugessen
and
MacGuigan,
JJ.A.
concurring):—This
appeal
from
a
reported
judgment
of
the
Trial
Division,
[1987]
1
C.T.C.
329;
87
D.T.C.
5223,
was
heard
together
with
the
appeal,
H.M.
v.
Moore,
Court
file
A-2268-84.
I
have
not
been
persuaded
that
the
learned
trial
judge
erred
in
any
way
and
would
dismiss
the
appeal
with
costs
as
between
solicitor
and
client
as
provided
by
paragraph
178(2)(a)
of
the
Income
Tax
Act.
Appeal
dismissed.