Taylor,
T.CJ.:—This
is
an
appeal
against
an
income
tax
assessment,
for
the
year
1983,
heard
on
March
4,
1987,
in
London,
Ontario.
There
were
two
issues:
the
first
identical
to
that
determined
in
Glen
Capling,
Executor
of
The
Estate
of
the
late
Florence
Capling;
the
second
a
question
of
the
disallowance
by
the
Minister
of
a
charitable
donation
receipt
in
the
amount
of
$1,000.
On
the
record
at
the
hearing,
the
Minister
agreed
that
the
receipt
for
$1,000
should
be
accepted
and
agreed
to
reassess
on
that
basis.
On
the
other
issue,
the
parties
agreed
that
the
decision
in
Glen
Capling,
Executor
of
The
Estate
of
the
late
Florence
Capling
should
apply.
Accordingly,
a
copy
of
the
reasons
for
judgment
dismissing
that
appeal
is
attached.
This
appeal
is
allowed
in
part
in
order
that
the
charitable
donation
receipt
in
the
amount
of
$1,000
be
deducted
from
income.
In
all
other
respects
the
appeal
is
dismissed.
No
costs
are
to
be
awarded.
Appeal
allowed
in
part.
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