Beaubier
J.T.C.C.:
—
These
appeals
were
heard
pursuant
to
the
General
Procedure
at
Kelowna,
British
Columbia,
on
June
20,
1996.
The
Appellant
acted
for
himself
and
was
the
only
witness.
The
Appellant
has
appealed
reassessments
for
the
following
years
disallowing
the
following
expenses
he
claimed:
1989:
$89,992
1990:
$59,864
1991:
$34,324
Each
set
of
expenses
relate
to
mortgage
foreclosures
of
a
property
on
which
the
Appellant
lived
at
Kelowna,
British
Columbia.
At
one
time
he
and
his
wife
owned
the
property,
but
they
transferred
it
to
Golden
Horse
Farms
Ltd.
The
foreclosure
action
was
against
Golden
Horse
Farms
Ltd.
The
Appellant
never
paid
anything
on
account
of
the
alleged
foreclosure
judgments
and
costs
which
constituted
the
expenses
he
claimed.
These
judgments
and
costs
were
against
Golden
Horse
Farms
Ltd.
They
consisted
of
the
following
in
each
year:
1989:
(Nil,
no
Judgment,
only
an
order
nisi)
1990:
$59,084.61
1991:
$32,765.62
The
judgments
and
costs
were
not
the
debts
of
the
Appellant.
They
were
not
business
expenses.
They
were
never
paid,
although
the
Appellant
was
on
a
cash
basis.
As
a
result,
they
were
not
claimable
in
any
event.
The
Appellant
raised
the
claim
in
1994
that
they
were
deductible
as
incurred
as
part
of
the
expenses
of
writing
his
autobiography.
However,
they
are
merely
an
episode
in
the
life
he
proposes
to
describe
in
his
ongoing
drafts
of
the
beginning
of
an
autobiography.
The
appeals
are
dismissed.
The
Respondent
is
awarded
party
and
party
costs
which
are
fixed
at
$2,500.00.
Appeal
was
dismissed.
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