A
J
Frost
(orally:
April
5,
1977):—I
will
now
give
my
judgment
in
Appeal
No
76-1184
between
J
(John)
P
LeBrooy,
appellant,
and
the
Minister
of
National
Revenue,
respondent.
This
is
an
income
tax
appeal
from
an
assessment
in
the
amount
of
$1,054.21,
claimed
as
a
deduction
from
income
in
a
year,
which
amount
was
not
contributed
to
a
registered
pension
plan
or
fund
within
the
meaning
of
subsection
248(1)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended,
and
as
such,
no
amount
may
be
deducted
from
income
within
the
meaning
of
paragraph
8(1)(m)
of
the
said
Act.
The
appellant
is
employed
by
McGraw-Hill
Incorporated
of
New
York
and
is
a
participating
member
of
that
company’s
pension
plan
which
is
not
a
registered
plan
within
the
meaning
of
the
Income
Tax
Act.
Under
our
tax
laws,
the
appellant
is
not
entitled
to
the
deduction
claimed,
so
the
Board
has
no
alternative
but
to
dismiss
the
appeal.
The
appeal,
therefore,
must
be
dismissed.
Appeal
dismissed.
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