Pratte, J (per curiam) (judgment delivered from the Bench):—The evidence supports the finding made by the trial judge that the respondent, in executing the contracts under which the payments here in question were made, had been mainly motivated by the desire to obtain the services of Gollom and Binder. In those circumstances, we are of opinion that the trial judge did not err in ruling that the deduction of those payments was not prohibited by paragraph 12(1 )(b) of the Income Tax Act.
The appeal will be dismissed with costs.