Majority
The judgment of the Court was delivered orally by
Iacobucci J.
Iacobucci J. ‑‑ We are all of the view that this appeal should be dismissed for the reasons given by Mr. Justice Linden of the Federal Court of Appeal. The expenses in question are clearly precluded by the provisions of s. 18(1)(l)(i) of the Income Tax Act.
Accordingly, the appeal is dismissed.
Under the circumstances, the appellant should have its costs in the courts below; there will be no order as to costs in this Court.
Judgment accordingly.
Solicitors for the appellant: Felesky Flynn, Edmonton.
Solicitor for the respondent: John C. Tait, Ottawa.