MARTLAND, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada (reported [1970] C.T.C. 452) dismissing the appellant’s appeal from the income tax assessment for its 1966 taxation year. There are two questions involved :

MARTLAND, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada (reported [1969] C.T.C. 316), which dismissed the appellant’s appeal from the income tax assessment made in respect of its 1966 taxation year. The respondent, in

Bowman T.C.J.: