Roland
St-Onge:—
The
appeals
of
Kulbir
Dhoat
came
before
me
on
March
4,
1980,
at
the
City
of
Toronto,
Ontario
and
the
issue
is
personal
exemptions
disallowed
by
the
respondent
for
monies
paid
by
the
appellant
for
the
support
and
maintenance
of
relatives
in
India
in
his
1975,
1976
and
1977
taxation
years.
The
appeals
are
allowed
in
part
as
follows:
(a)
non-resident
support
of
the
appellant’s
grandparents
for
the
said
years
is
allowed;
(b)
all
penalties
are
deleted.
In
all
other
respects,
the
appeals
are
dismissed.
Appeal
allowed
in
part.
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