Beaubier,
T.C.C.J.:—
THE
REGISTRAR:
File
93-701
Winston
Taljit,
taxation
years
1987,
1988,
1989
and
1990
and
File
93-702(IT)
Jocelyn
Taljit,
taxation
years
1987,
1988,
1989
and
1990.
They
represent
themselves,
Your
Honour.
MR.
BLAIN:
Sir,
with
respect
to
both
of
those
matters,
I’m
pleased
to
advise
that
the
appellants
and
I
have
come
to
an
agreement
with
respect
to
the
disposition
of
those
matters.
With
respect
to
the
securities
problem,
the
20(1)(c)
deduction
of
interest
charges,
in
calculating
the
partnership
income
for
1987,
1988,
1989
and
1990,
that
the
partnership
—
excuse
me,
sir,
this
is
in
respect
to
Winston
Taijit's
appeal
exclusively,
not
the
partnership
income.
That
he
be
allowed
to
deduct,
in
each
of
those
years,
the
amount
of
$324.63.
HIS
HONOUR:
$324.63?
MR.
BLAIN:
In
each
year,
in
respect
of
interest.
And
that
for
the
1989
year
for
Jocelyn
Taijit's
taxation
year
and
her
interest
charges,
that
she
be
allowed
to
deduct
$2.50,
additional
amount
in
1989.
HIS
HONOUR:
And
that's
interest
again,
is
it?
MR.
BLAIN:
That's
right.
HIS
HONOUR:
Is
that
pronounced
"Joycelyn"
or
Jocelyn?
MRS.
TALJIT:
Jocelyn.
MR.
BLAIN:
Jocelyn,
excuse
me.
HIS
HONOUR:
I
guessed
that.
Okay,
carry
on
with
the
next
one,
please.
MR.
BLAIN:
With
respect
to
the
partnership
income
and
the
rental
property,
that
the
partnership
be
allowed
additional
expenses
for
the
1988
year
in
the
amount
of
$1,849.74,
in
respect
of
the
1989
year
$3,274.48,
and
with
respect
to
1990,
$2,801.69
additional
expenses.
And
in
all
other
respects
that
the
appeal
be
dismissed.
HIS
HONOUR:
That's
in
respect
to
both
taxpayers
now,
is
it?
Both
appeals?
MR.
BLAIN:
Both
of
those?
That's
right.
HIS
HONOUR:
You
agree
to
that,
Mrs.
Taljit?
MRS.
TALJIT:
Yes.
HIS
HONOUR:
And
you
agree
to
that
Mr.
Taljit?
MR.
TALJIT:
Yes,
sir.
HIS
HONOUR:
Fine,
thank
you.
Appeal
allowed
in
part.
Email this Content