{'index': '4', 'text': 'Pursuant to Rule 172 of the Tax Court of Canada Rules (General Procedure), these amended reasons for judgment are issued in substitution to the reasons for judgment issued on May 26, 2015.\nUpon paragraphs [9] and [10] having been inadvertently inverted;\nThe reasons for judgment issued on May 26, 2015 are therefore amended so that former paragraph [10] now reads as paragraph [9], and former paragraph [9] now reads as paragraph [10], as per the attached amended reasons for judgment.\nSigned at Ottawa, Canada, this 10th day of June 2015.\n"Gerald J. Rip"\nRip J.\n'}
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other

JUDGMENT EXCERPT: {{text}}
OUTCOME:
INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.  
Options: allowed, dimissed, other
OUTCOME: