Please Note.... This document is 6 pages in length. Please use the [p#'s] at the bottom to page through it. Tax Court of Canada BETWEEN:            97-2648(1T)G JENS LARSEN     Appellant and HER MAJESTY THE QUEEN     Respondent Appeal heard on June 10, 1998 at Castlegar, British Columbia, by the Honourable Judge D.W. Beaubier Appearances Counsel for the Appellant: Kenneth R. Hauser Counsel for the Respondent: Brent Paris JUDGMENT The appeal from the reassessment made under the Income Tax Act for the 1994 taxation year is allowed and the reassessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgement. The Appellant is awarded party and party costs. Signed at Ottawa, Canada this 9th day of July 1998. [P1] [P2] [P3] [P4] [P5] [P6] [OCTOBER 99 APPEAL]