Roland
St-Onge
(orally:
October
7,
1977):—The
appeal
of
Mr
Marc
E
Decelles
came
before
me
on
October
7,
1977
at
the
City
of
Montréal,
Quebec,
and
the
issue
is
to
know
whether
the
appellant
is
allowed
to
deduct
the
amount
of
$1,500
as
expenses
incurred
in
a
municipal
election
to
become
a
city
councillor
in
his
1974
taxation
year.
At
that
time
the
appellant
was
an
employee
of
the
Aluminium
du
Canada
Ltée
company
and
was
not
in
a
business
of
any
kind
whatsoever,
as
defined
in
section
248
of
the
Income
Tax
Act.
Consequently
the
appellant,
as
an
employee,
cannot
deduct
the
expenses
incurred
during
his
electoral
campaign
because
there
is
nothing
in
the
Income
Tax
Act
to
allow
such
a
deduction
and,
furthermore,
the
said
expenses
were
not
incurred
for
the
purpose
of
gaining
or
producing
income
from
a
business
or
property
by
virtue
of
subsection
8(2)
of
the
Act,
and
I
quote:
8.
(2)
Except
as
permitted
by
this
section,
no
deductions
shall
be
made
in
computing
a
taxpayer's
income
for
a
taxation
year
from
an
office
or
employment.
According
to
the
evidence
adduced,
there
is
no
way
that
the
activities
of
the
taxpayer
can
be
considered
as
a
business
before
his
election
as
councillor.
Consequently,
the
appellant
cannot
be
allowed
to
deduct
from
his
salary
the
expenses
incurred
in
a
municipal
election
in
order
to
become
a
city
councillor.
For
these
reasons,
the
appeal
is
dismissed.
Appeal
dismissed.
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