The
Assistant
Chairman:—At
the
conclusion
of
the
hearing,
for
the
reasons
then
given,
this
appeal
was
allowed
and
the
assessment
referred
back
to
the
Minister
for
variation
on
the
basis
stated.
The
allowance
given
to
the
appellant
is
set
forth
in
the
succeeding
paragraphs.
The
appellant
appealed
to
this
Board
from
an
assessment
for
tax
for
the
1974
taxation
year.
He
prepared
his
own
notice
of
appeal
and
acted
on
his
own
behalf.
The
notice
of
appeal
was
anything
but
clear.
The
Minister,
by
the
assessment
disputed,
had
made
adjustments
to
the
appellant’s
reported
income.
At
the
hearing
of
the
appeal
the
appellant
stated
that
he
was
claiming,
as
a
deductible
expense,
in
total
the
sum
of
$4,571.43,
an
amount
which
not
only
had
not
been
previously
disallowed,
but
which
had
not
even
been
claimed
by
the
appellant.
The
amount
of
$4,571.43
was
broken
down
into
three
categories,
namely,
steel
siding
$1,300,
material
$1,271.43,
and
wages
$2,000.
At
the
conclusion
of
the
hearing
I
held
that
the
steel
siding
was
a
capital
expenditure
as
was
$500
on
account
of
material
and
$1,000
on
account
of
wages.
The
balance
of
his
claim
totalling
$1,771.43,
made
up
of
material
at
$771.43
and
wages
at
$1,000,
I
held
were
deductible
expenses.
I
allowed
the
appeal
and
remitted
the
assessment
back
to
the
Minister
for
variation
to
increase
the
expenses
claimed
by
the
appellant
by
the
sum
of
$1,771.43
and
to
permit
the
appellant
to
claim,
if
he
wished
to,
further
capital
cost
allowance
on
his
building,
to
the
maximum
permitted
by
the
Income
Tax
Act
and
Regulations
thereto,
by
increasing
the
cost
of
that
building
by
the
sum
of
$2,800.
The
appeal
is
allowed
and
the
assessment
remitted
to
the
Minister
for
variation
in
accordance
with
these
reasons
for
judgment
and
in
all
other
respects
the
appeal
is
dismissed.
Appeal
allowed
in
part.
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