translate English to French: BETWEEN HIBERNIA MANAGEMENT AND DEVELOPMENT COMPANY LTD.Appellant AND THE DEPUTY MINISTER OF NATIONAL REVENUERespondent DECISION OF THE TRIBUNAL The appeal is allowed in part.   Patricia M. Close ______ Patricia M. Close Presiding Member
ENTRE HIBERNIA MANAGEMENT AND DEVELOPMENT COMPANY LTD.Appelant ET LE SOUS-MINISTRE DU REVENU NATIONALIntimé DÉCISION DU TRIBUNAL L'appel est admis en partie.   Patricia M. Close ______ Patricia M. Close Membre présidant