Thurlow, J (per curiam) (judgment delivered from the Bench):—We have decided not to call on you, Mr Chalmers and Mr Powers.
We are all in agreement with the conclusion of the learned trial judge that the appellant was not entitled to the exemption claimed. In our view the evidence does not establish that an arrangement of the kind referred to in subsection 83(3) of the Income Tax Act was made by the appellant with Mr Tilsley, the alleged prospector. Any arrangement that was made by the appellant for prospecting or exploration of the areas in question, in our view, was made not with Mr Tilsley but with his employer, A C A Howe and Associates Limited. This is sufficient to dispose of the appeal but while we decide it on this ground it should not be taken that we have been satisfied that the other requirements for exemption under subsection 83(3) were established.
The appeal is dismissed with costs.