Couture,
C.J.T.C.:—The
appellant
filed
an
appeal
against
assessments
for
the
1979
and
1980
taxation
years
pursuant
to
which
the
respondent
disallowed
expenses
in
the
amounts
of
$647.12
and
$6,600.95
and
deduction
for
capital
allowance
amounting
to
$7,200
for
the
1980
taxation
year.
The
respondent
assessed
the
appellant
on
the
basis
that
these
expenses
and
the
capital
cost
allowance
claimed
as
a
deduction
in
computing
his
income
were
personal
living
expenses
of
the
late
Gordon
D.
Taylor
in
accordance
with
the
provisions
of
paragraph
18(1)(h)
of
the
Income
Tax
Act
alleging
that
he
did
not
use
the
yachts
in
question
in
the
ordinary
course
of
a
business
for
hire
or
reward.
No
admissible
evidence
was
adduced
during
the
hearing
of
this
appeal
in
support
of
the
contention
that
the
late
Gordon
D.
Taylor
was
carrying
an
operation
which
offered
a
reasonable
expectation
of
profit
and
therefore
was
a
business
within
the
meaning
assigned
to
this
expression
by
the
jurisprudence.
In
the
absence
of
evidence,
the
appeal
is
dismissed.
Appeal
dismissed.
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