CAMERON, J.:—This is an appeal from a reassessment dated March 8, 1955, made upon the appellant in respect of his income for the year 1953. In that reassessment the respondent added to the appellant’s declared income the sum of $63,353,78, representing the profit received by him in 1953 as a result of the sale of land in the township of Scarboro. The said reassessment also added to the appellant’s declared income certain other sums with respect to monies received by him in 1951, 1952 and 1953 for the sale of other parcels of real estate during those years. Upon objection being taken by the appellant, the assessment in regard to the profits derived from sales other than that of the Scarboro property were dropped. The only matter in dispute, therefore, is the profit derived from the sale of the Scarboro property.
The appellant and his sister, Toby Barnett, at all relevant times were the sole partners in a trading firm at Hamilton, Ontario, known as Harte Manufacturing Furriers. The Scarboro property was purchased by them and when sold at a profit each realized a gain of $63,353.78.
This appeal by consent of all the parties was heard together with that of the appellant’s sister, Toby Barnett, it being agreed that all the evidence heard should be applicable to each. The facts in each case are identical.
Judgment has been handed down today in the Barnett case, her appeal being allowed with costs.
For the reasons given in the Barnett appeal and which are of equal application to this case, the appeal herein will be allowed, the reassessment dated March 8, 1955, relating to the taxation year 1953 will be set aside and the matter referred back to the Minister for reassessment in accordance with my finding.
The appellant is entitled to his costs after taxation. Inasmuch, however, as the same counsel appeared for both the appellant and his sister at the trial and as the witnesses’ evidence related to both appeals, I direct that the taxing officer in taxing the costs of the trial shall allow to this appellant only one-half of such taxed costs.
Judgment accordingly.