Heald, J.:—We are all of the view that the learned trial judge did not err in concluding that the 1978 disposition of the 9.3 acres in issue in this appeal, was a disposition of a principal residence within the meaning of paragraph 54(g) of the Income Tax Act. We also agree with his reasons for so concluding. Accordingly the appeal is dismissed with costs in this Court payable on a party and party basis. There will be a single set of costs for this appeal and appeal no. A-455-83.
Appeal dismissed.