Before determining not to overturn the findings of the trial judge on a finding as to the fair market value of software acquired by a partnership of which the taxpayer was a member, Rothstein J.A. stated (at p. 5303):
"The appellant argues that a lower standard of deference is applicable to the assessment of expert evidence by a trial judge. However, since Housen v. Nikolaisen, 2002 SCC 33, that is no longer the case. Findings of fact and factual inferences drawn by a trial judge, whether from expert or other evidence, are to be reviewed on a palpable and overriding error standard."