Watson,
D.T.C.C.J.
(orally):—
I
do
not
intend
to
review
all
the
facts
in
the
instant
case.
Mr.
Dionne
testified
honestly
and
openly.
His
credibility
was
without
fault,
but
his
testimony
went
against
his
own
interests.
While
I
feel
sympathy
for
the
appellant,
I
must
nevertheless
dismiss
the
appeal.
In
fact,
I
am
convinced
that,
in
the
circumstances,
paragraph
8(1)(h)
and
subsection
8(4)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
must
be
applied.
The
burden
was
on
the
appellant
in
the
instant
case
to
show,
on
a
balance
of
evidence,
that
the
Minister's
determination
had
no
basis
in
fact
or
in
law.
In
the
circumstances,
I
am
convinced
that
the
appellant
was
unable
to
discharge
that
burden.
I
must
therefore
dismiss
the
appeal.
Appeal
dismissed.
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