Jerome,
ACJ:—This
is
an
action
by
way
of
appeal
from
the
determination
by
the
Minister
of
National
Revenue
from
the
plaintiff’s
1975,
1976,
1977
and
1978
taxation
years.
The
matter
came
on
for
hearing
before
me
at
Toronto,
on
Tuesday,
October
19,
1982.
The
facts
are
not
in
dispute
and
the
parties
filed
an
agreed
statement
of
facts
as
follows:
1.
The
Plaintiff
has
made
payments
regularly
since
1974
for
the
maintenance
of
Sarah
Ahern,
an
infant,
in
accordance
with
an
order
of
the
Supreme
Court
of
Ontario
dated
the
19th
day
of
November,
1974,
a
copy
of
which
is
attached
hereto
as
Schedule
“A“.
2.
Sarah
Ahern
was
the
daughter
of
the
Plaintiff
and
one
Margaret
Glew.
3.
The
Plaintiff
and
Margaret
Glew
were
never
legally
married
to
each
other.
The
plaintiff
appeared
on
his
own
behalf
and
at
the
conclusion
of
his
submission
conceded
that
the
factual
situation
brings
the
matter
squarely
within
the
decision
of
the
Tax
Review
Board
in
Paul
Harold
McGrath
v
MNR,
[1979]
CTC
3146;79
DTC
912.
I
indicated
from
the
Bench
that
I
considered
the
McGrath
decision
to
be
a
proper
interpretation
of
the
law
applicable
to
the
taxation
years
in
dispute
in
this
action,
and
that
accordingly
this
action
must
be
dismissed.
The
taxpayer,
although
unable
to
benefit
from
the
proper
interpretation
of
the
law,
was
nevertheless
acting
in
good
faith
in
bringing
this
action
forward
and
I
therefore
made
no
order
against
the
plaintiff
as
to
costs.
I
endorsed
the
record
from
the
Bench
that
this
action
would
be
dismissed
without
costs
and
that
these
written
reasons
would
follow.
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