DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue dated March 13, 1963, for the taxation year 1961.
The reasons expounded at length in the pattern decision No. A-2180 of the records of this Court (Canadian Gypsum Co., Lid. v. M.N.R.) apply to, as agreed, mutatis mutandis, and form an integral part of these notes.
Consequently, the Court doth decide and order that this appeal be allowed and the records of the case referred to the Minister of National Revenue, respondent, for re-assessment as herein prescribed of appellant’s 1961 income tax, for the period October 1, 1961, to December 31, same year. The appellant will recover its costs after taxation.