D E Taylor:—This appeal was heard on common evidence with the appeal of Mr Jean M Gagné at Montreal, Quebec on December 10, 1982. Mr Monette is appealing notices of reassessment for the 1976, 1977 and 1978 taxation years, on the same grounds as Mr Gagné. Like Mr Gagne, this ap- pellant is claiming certain deductions in connection with his profession as a lawyer. These deductions are disallowed for the same reasons as those given in the decision respecting Mr Gagne, a copy of which is appended hereto.
A second point was raised by Mr Monette, namely a claim for certain additional expenses in the operation of Camping Bon Air Inc. There is nothing in the affidavits, evidence or case law submitted by appellant that would justify such a claim. The appeal is dismissed.
Appeal dismissed.
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