Bonner,
TCJ
[ORALLY]:—These
appeals
from
assessments
of
income
tax
for
the
1977,
1978
and
1979
taxation
years
must,
in
my
view,
be
dismissed
on
the
very
simple
ground
that
in
a
contest
such
as
we
have
here
between
the
appellant
and
the
appellant’s
company
as
to
who
earned
the
income,
it
was
plain
on
the
evidence
that
the
income
was
earned
by
the
appellant
and
not
by
his
company.
It
is
not,
therefore,
necessary
for
me
to
consider
the
issue
as
to
whether
the
company
was
or
was
not
capable
of
lawfully
earning
the
income
in
question.
The
position
is
quite
simply
this.
The
appellant,
as
the
evidence
makes
clear,
earned
the
income
as
a
result
of
working
as
a
member
of
the
crew
under
a
share
of
the
catch
arrangement
on
fishing
boats.
The
fact
that
the
appellant
directed
that
the
cheques
made
in
payment
of
his
share
be
made
payable
to
the
company
means
absolutely
nothing.
That
was
a
transfer
of
income
after
it
was
earned.
There
is
not
the
slightest
shred
of
evidence
before
me
—
and
in
fact
all
of
the
evidence
points
the
other
way
—
pointing
to
a
conclusion
that
the
company
had
anything
to
do
with
the
earning
of
this
income
which
arose
from
the
appellant
serving
as
a
member
of
the
crew
on
various
boats
other
than
the
boat
owned
by
the
company.
For
the
foregoing
reasons
the
appeals
will
be
dismissed.
Appeals
dismissed.
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