CAMERON, J.:—In this case the appellant appeals from an assessment to income tax and to excess profits tax in respect of its fiscal year ending January 31, 1945. In assessing the appellant, the respondent disallowed a deduction from income of $11,574.69 claimed by the appellant as a ‘‘Reserve for loss on returns”. By consent of the parties thereto, this appeal was heard at the same time as an appeal taken by the Minister of National Revenue from a decision of the Income Tax Appeal Board dated August 27, 1951 (4 Tax A.B.C. 397), which allowed an appeal by the present appellant in respect of its fiscal year ending January 31, 1946. It was agreed by counsel that as the issues involved in that appeal were precisely the same as in this matter, the evidence adduced on the other appeal should be considered as evidence on this appeal, and that the finding of the Court on the other appeal should be made applicable to this appeal.
Judgment has now been delivered in the other appeal, setting aside the decision of the Income Tax Appeal Board and disallow- ing the deduction claimed by the respondent therein. For the Same reasons as given in that judgment, the appeal herein will be dismissed and the assessments made upon the appellant for its fiscal year ending January 31, 1945, will be affirmed. Under the circumstances, the appeal will be dismissed without costs.
Judgment accordingly.