Heald, J:—This is an appeal from the decision of the Tax Appeal Board rendered on December 9, 1970 (reported [1970] Tax ABC 1265) dismissing the appeal by the appellant from reassessments for income tax with respect to its 1960, 1961, 1962 and 1963 taxation years.
The parties have agreed to a Special Case stated by consent pursuant to Rule 475.
The question for the opinion of the Court is whether Middle West Farm Equipment Export Corporation was at all material times a corporation which was associated with each of the appellant, Northwest Farm Equipment Limited and Allied Farm Equipment Limited within the meaning of subsection (4) of section 39 of the Income Tax Act.
This is a companion case to the case of Allied Farm Equipment Limited v MNR (page 107) and the cases were argued together. For the same reasons as are stated in my Reasons for Judgment in the Allied Farm Equipment Limited case, it is the opinion of the Court in this case, that Middle West Farm Equipment Limited [sic] was at all material times a corporation which was associated with each of the appellant, Northwest Farm Equipment Limited and Allied Farm Equipment Limited within the meaning of subsection (4) of section 39 of the Income Tax Act.
The appeal is accordingly dismissed with costs payable to the respondent.