The Chief Justice (per curiam): 1. The judgment of the Trial Division is set aside.
2. The conclusions of the Trial Division on the issues that were tried by it are declared to be correct.
3. The matter is referred back to the Trial Division for a continuance of the trial on the issue as to whether the appellant’s. chief source of income at the relevant times was a combination of farming and some other source of income within the meaning of those words in subsection 13(1) of the Income Tax Act as applicable to the taxation years in question, an issue that was not decided by the learned trial judge.
4. The parties are entitled to discovery with reference to the issue referred to in paragraph 3 before the continuance of the trial.
5. The appellant shall pay the respondent’s costs of this appeal and the costs of the trial and of the continuance thereof shall be in the discretion of the trial judge.