Beaubier
J.T.C.C.:-This
appeal
was
heard
in
Regina,
Saskatchewan
on
May
9,
1994
pursuant
to
the
informal
procedure
of
this
Court.
The
appellant
was
the
only
witness.
The
appeal
concerns
an
assessment
of
a
taxable
benefit
of
alleged
board
and
room
received
by
the
appellant
in
1992
while
she
was
an
employee
of
Darton
Holdings
Ltd.
at
the
hotel
it
owned
in
Preeceville,
Saskatchewan.
The
appellant
has
overcome
substantial
difficulties
relating
to
this
employment
and
successfully
appealed
to
the
Saskatchewan
Labour
Department
concerning
her
wages
and
to
an
Umpire
concerning
her
unemployment
insurance.
She
states,
and
established,
that
her
employer’s
T4
slip
was
wrong.
The
Court
finds
on
her
testimony
as
supported
by
exhibits
she
filed
that
in
1992
she
made
a
deal
for
$175
room
rent
and
to
charge
$100
per
month
for
groceries.
The
room
in
the
hotel
was
a
"suite"
with
wallpaper
hanging
from
the
ceiling,
a
toilet
down
the
hall,
an
oven
that
didn’t
work
and,
no
doubt,
other
similar
embellishments
of
a
small,
remote,
rural
Saskatchewan
hotel.
The
employer
tried
to
charge
her
more
than
$175
per
month
and
she
quit.
She
purchased
hotel
food
and
her
own
food.
The
manager
of
the
hotel
alleged
she
took
more
than
$100
per
month
in
food.
The
appellant
swears
she
did
not
and
the
Court
believes
her.
The
manager
was
dismissed,
has
disappeared
and
did
not
testify.
The
Court
finds
that
the
appellant
received
$275
board
and
room
from
Darton
Holdings
Ltd.
for
six
months
in
1992.
Since
this
was
not
reported
by
the
appellant,
she
is
taxable
on
this
amount
as
income.
Any
additional
amount
assessed
on
this
account
is
incorrect
and
is
based
on
false
allegations
by
Darton
Holdings
Ltd.
and
its
management.
The
appeal
is
allowed.
The
appellant
conducted
her
own
case
but
incurred
disbursements
and
attendances
in
the
course
of
the
proceedings.
She
is
granted
costs
fixed
at
$100.
Appeal
allowed.
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