Roland
St-Onge
[TRANSLATION]:—The
appeal
of
Mr
Charles
Bettan
came
before
me
on
April
24,
1978
in
Montreal,
Quebec.
It
must
be
determined
whether
he
is
entitled
to
claim
as
deductions
the
sums
paid
for
the
support
of
the
following
persons:
his
father,
$432,
his
mother,
$432
and
his
brother
$300.
During
the
taxation
year
in
question
(1975),
appellant’s
parents
lived
in
France
and
his
brother
lived
in
Israel.
The
respondent
disallowed
these
deductions
because
the
appellant
could
not
substantiate,
with
medical
certificates
or
other
means,
that
his
father,
mother
and
brother
were
in
fact
incapable
of
providing
for
their
own
needs,
and
more
specifically,
that
they
were
physically
or
mentally
disabled.
The
appellant
revealed
the
following
facts
at
the
hearing:
his
father
was
sixty-two
years
of
age
in
1975,
he
had
not
worked
for
about
ten
to
fifteen
years,
he
had
no
retirement
pension
and
he
would
receive
a
retirement
pension
at
the
age
of
sixty-five.
The
appellant
also
testified
that
in
1975
his
father’s
hands
and
legs
were
atrophied
and
he
therefore
could
not
work.
In
addition,
the
appellant
filed
a
certificate
dated
August
11,
1977
for
his
father,
and
I
quote:
I,
the
undersigned,
certify
that
the
state
of
health
of
Mr
Abraham
Bettan,
born
the
eleventh
(11th)
of
the
fifth
(5th)
month,
nineteen
hundred
and
thirteen,
renders
him
definitely
incapable
of
any
work.
(signed)
Dr
Lucien
Siac
The
appellant
did
not
file
a
medical
certificate
for
his
mother.
However,
he
stated
that
she
had
never
worked.
In
response
to
a
question
from
the
Minister’s
lawyer,
the
appellant
said
that
she
is
not
physically
or
mentally
disabled.
He
stated
that
his
brother
had
been
in
an
automobile
accident
in
1974
and
that
he
had
been
incapacitated
for
three
months.
As
to
his
brother’s
income
and
occupations,
he
testified
as
follows:
I
have
no
idea
what
he
does.
From
this
evidence,
the
Board
is
prepared
to
allow
as
a
deduction
for
the
1975
taxation
year,
the
amount
of
$432
paid
to
the
appellant’s
father.
The
appeal
cannot
be
allowed
for
the
other
amounts.
In
respect
of
1974,
counsel
for
the
respondent
filed
an
application
to
dismiss
the
appeal
since
there
had
been
no
notice
of
objection.
In
the
circumstances,
the
Board
has
no
jurisdiction
and
the
appeal
for
1974
is
dismissed.
The
appeal
for
1975
is
allowed
in
part,
that
is,
the
sum
of
$432
paid
for
the
support
of
the
father.
The
appeal
is
dismissed
for
the
other
amounts.
Appeal
dismissed.
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