Robertson J.A. (Stone, Linden, JJ.A., concurring):
1 Succinctly stated the issue raised on this appeal is whether Bonner J.T.C.C. erred in finding that the forgiven bonus amount of $1,589,024.00 is to be included as income under Section 9 of the Income Tax Act for the 1987 taxation year by virtue of paragraph 80(1)(f). Despite the able argument of Mr. Krishna we have not been persuaded that the learned Tax Court Judge erred and, therefore, the appeal must be dismissed with costs, substantially for the reasons offered in the judgment below.