translate English to French: BETWEEN W.G. ABRAMS CONSTRUCTION SPECIALTIES LTD.Appellant AND THE MINISTER OF NATIONAL REVENUERespondent DECISION OF THE TRIBUNAL The appeal is dismissed.   Robert C. Coates, Q.C. ______ Robert C. Coates, Q.C. Presiding Member
ENTRE W.G. ABRAMS CONSTRUCTION SPECIALTIES LTD.Appelant ET LE MINISTRE DU REVENU NATIONAL Intimé DÉCISION DU TRIBUNAL L'appel est rejeté.   Robert C. Coates, c.r. ______ Robert C. Coates, c.r. Membre présidant