Martin,
J.:—The
plaintiff
seeks
to
deduct
from
his
taxable
income,
for
his
1986
taxation
year,
annual
professional
membership
dues
necessary
to
maintain
his
membership
in
the
Appraisal
Institute
of
Canada
and
the
Institute
of
Municipal
Assessors
of
Ontario.
As
such
payments
are
deductible
only
if
the
organizations
are
recognized
by
statute
and
as
neither
of
the
organizations
was,
in
1986,
recognized
by
statute
it
follows
that
the
plaintiff's
appeal
must
be
dismissed.
The
plaintiff
also
pleads
that
the
disallowance
of
these
membership
expenses
offends
subsection
15(1)
of
the
Canadian
Charter
of
Rights
and
Freedoms
on
the
grounds
that
he,
as
an
employee
appraiser,
may
not
deduct
such
expenses
while
self-employed
appraisers
may
deduct
them.
In
this
respect
it
is
true
that
a
distinction
is
made
between
employee
and
self-employed
appraisers
but
as
the
distinction
is
not
analogous
to
any
of
the
characteristics
identified
by
subsection
15(1)
of
the
Charter
the
distinction
does
not
offend
that
subsection.
At
the
commencement
of
the
proceedings
counsel
for
the
defendant
consented
to
judgment
in
relation
to
the
matters
raised
in
paragraph
8
of
the
statement
of
claim.
In
this
respect
and
with
respect
to
the
balance
of
these
reasons
counsel
for
the
defendant
is
directed,
pursuant
to
paragraph
337(2)(b)
of
the
Federal
Court
Rules,
to
prepare
a
draft
of
the
formal
judgment
and
to
submit
the
same
to
the
plaintiff
for
approval
as
to
its
form
and
then
to
me
for
review
and,
if
accepted,
for
entry.
The
defendant
will
have
Her
costs.
Appeal
dismissed.
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