D
E
Taylor
[TRANSLATION]:—
This
is
my
decision
concerning
the
appeals
of
Rodin
Lemerise
against
tax
assessments
for
1971,
1972,
1973
and
1974.
The
amounts
in
dispute
are
different
in
each
of
the
four
years
and
do
not
involve
exactly
the
same
points.
Firstly,
the
appellant
claims
the
deduction
from
his
income
as
a
teacher
of
certain
expenses
under
paragraph
8(1
)(i)
of
the
Act.
Secondly,
he
claims
expenses
incurred
to
repair
and
prepare
a
cottage
for
rental.
As
regards
the
first
point
at
issue,
the
appellant
cannot
benefit
from
the
provisions
of
paragraph
8(1
)(i)
because
his
contract
does
not
oblige
him
to
incur
any
expenses.
As
for
the
second
question,
he
found
it
impossible
to
establish
that
he
purchased
the
cottage
for
the
purpose
of
renting
it
and
he
further
failed
to
show
that
he
had
given
any
serious
consideration
to
his
plans.
There
is
nothing
to
indicate
that
he
had
taken
the
necessary
steps
during
the
four
years
in
question.
The
appeals
are
dismissed.
Appeal
dismissed.
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