{'index': '2', 'text': 'The appeal from the reassessments made under the Income Tax Act with respect to the Appellants 2008 and 2009 taxation years is dismissed, without costs, in accordance with the attached Reasons for Judgment.\nSigned at Montral, Qubec this 23rd day of April 2014.\nPatrick Boyle\nBoyle 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: