Taylor,
J.T.C.C.:—This
is
an
appeal
under
the
informal
procedure,
heard
in
Calgary,
Alberta,
on
December
10,
1993,
against
an
assessment
under
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
in
which
the
Minister
of
National
Revenue
denied
the
claim
by
the
appellant
that
he
was
entitled
to
the
deduction
in
respect
of
a
clergyman’s
residence
for
the
1989
taxation
year,
in
accordance
with
the
provisions
of
paragraph
8(1
)(c)
of
the
Act.
In
the
reply
to
notice
of
appeal,
the
respondent
stated:
In
so
reassessing
the
appellant,
the
Minister
made
the
following
assumptions
of
fact:
(a)
the
appellant
was
not
a
member
of
the
clergy
or
of
a
religious
order
or
a
regular
minister
of
a
religious
denomination
and;
(b)
the
appellant
was
not
in
charge
of,
or
ministering
to
a
diocese,
parish
or
congregation,
or
engaged
exclusively
in
full-time
administrative
service
by
appointment
of
a
religious
order
or
denomination.
The
testimony
and
evidence
provided
by
the
appellant
supported
the
above
assumptions,
and
did
not
in
any
way
provide
the
appellant
with
the
circumstances
which
are
essential
under
the
Act
for
such
a
deduction.
By
way
of
further
explanation,
I
would
add
that
paragraph
8(1)(c),
in
my
view
must
be
read
conjunctively
so
that
before
the
phrase
"or
engaged
in
full-time
administrative
service
by
appointment"
comes
into
effect,
the
earlier
part
of
the
paragraph,
“is
a
member
of
the
clergy”,
must
be
fulfilled.
It
is
certainly
true
that
Mr.
Harrison
filled
a
much
needed
administrative
role
with
respect
to
the
religious
summer
camp,
conducted
under
the
auspices
of
his
church,
but
that
does
not
permit
the
deduction
he
has
claimed.
The
appeal
is
dismissed.
Appeal
dismissed.
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