Roland
St-Onge:—The
appeal
of
Mr
Raymond
R
Roy
came
before
me
on
December
8,1980
in
the
City
of
Victoria,
BC
and
the
issue
is
whether
the
appellant
is
allowed
to
deduct
an
amount
of
$703.50
as
“Transport
Employee
Expenses’’,
pursuant
to
paragraph
8(1
)(g)
of
the
Income
Tax
Act
in
his
1977
taxation
year.
The
respondent
disallowed
this
deduction
on
the
following
assumptions
of
fact:
3.
by
an
assessment
dated
March
16,
1979,
the
respondent
disallowed
the
deduction
of
the
said
amount
of
$703.50
and
in
so
assessing,
did
so
on
the
following
assumptions
of
fact,
inter
alia:
(a)
the
appellant
was
employed
by
Her
Majesty
the
Queen
in
right
of
the
Province
of
British
Columbia
in
the
Department
of
Highways
throughout
the
1977
taxation
year,
and
(b)
the
appellant
was
not,
in
the
1977
taxation
year,
employed
by
a
person
whose
principal
business
was
transportation
of
goods
or
passengers.
Also,
paragraph
8(1
)(g)
of
the
Act
reads
as
follows:
Transport
employee’s
expenses.—where
the
taxpayer
was
an
employee
of
a
person
whose
principal
business
was
passenger,
goods,
or
passenger
and
goods
transport
and
the
duties
of
the
employment
required
him,
regularly,
(i)
to
travel,
away
from
the
municipality
where
the
employer’s
establishment
to
which
he
reported
for
work
was
located
and
away
from
the
metropolitan
area,
if
there
is
one,
where
it
was
located,
on
vehicles
used
by
the
employer
to
transport
the
goods
or
passengers,
and
(ii)
while
so
away
from
such
municipality
and
metropolitan
area,
to
make
disbursements
for
meals
and
lodging,
amounts
so
disbursed
by
him
in
the
year
to
the
extent
that
he
has
not
been
reimbursed
and
is
not
entitled
to
be
reimbursed
thereof.
At
the
hearing,
counsel
for
the
respondent
filed
c109
with
respect
to
the
Minister
of
Highways
and
Public
Works
Act.
At
paragraph
2
of
this
Act,
I
quote:
“Minister”
means
the
member
of
the
Executive
Council
charged
by
Order
of
the
Lieutenant-Governor-in-Council
with
the
administration
of
this
Act,
and
“the
Ministry”
means
the
Ministry
established
by
Section
3.
“Government
Buildings,
Highways
and
Public
Works”
includes
subparagraph
3(i).
Ferries
and
ferry
landings
that
are
part
of
the
highway
system
except
British
Columbia
ferries.
The
evidence
has
shown
that
the
ferry
on
which
the
appellant
was
working
was
a
ferry
under
the
jurisdiction
of
the
Ministry
of
Highways
and
Public
Works
Act.
Consequently,
according
to
the
evidence
adduced,
the
Minister
has
proven
his
two
subparagraphs.
The
appellant
was
employed
by
Her
Majesty
the
Queen
in
right
of
the
Province
of
British
Columbia
in
the
Department
of
Highways
throughout
the
1977
taxation
year
and
was
not
in
the
said
year
employed
by
a
person
whose
principal
business
was
transportation
of
goods
and
passengers.
Consequently,
for
these
reasons
the
appeal
is
dismissed.
Appeal
dismissed.
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