Roland
St-Onge:—The
appeal
of
Mr
Richard
Stead,
which
came
before
me
on
December
11,
1980
at
the
City
of
Victoria,
BC,
involves
his
1976
and
1977
taxation
years.
With
respect
to
the
1976
taxation
year,
the
appeal
is
allowed
and
the
matter
is
referred
back
to
the
respondent
for
reassessment.
In
the
1977
taxation
year,
the
issue
is
whether
the
appellant
was
allowed
to
deduct
certain
amounts
for
meals
under
subsection
8(4)
and
also
pursuant
to
paragraph
8(1)(h)
of
the
Income
Tax
Act.
The
respondent
disallowed
these
deductions
on
the
following
assumptions
of
fact:
3.
By
a
return
dated
March
28,
1978,
the
Appellant
reported
his
income
for
the
1977
taxation
year
and
in
so
doing,
inter
alia,
claimed
as
a
deduction
from
income
an
amount
of
$797.50
as
a
“Claim
for
Board
and
Lodging
Expenses”
as
a
transport
employee.
5.
By
an
assessment,
Notice
of
which
was
dated
March
16,1979,
the
deduction
of
$797.50
for
the
1977
taxation
year
was
disallowed.
7.
In
so
assessing
the
Appellant
to
disallow
the
deductions
sought
for
the
1977
taxation
years,
the
Respondent
acted
upon
the
following
assumptions
of
fact,
inter
alia:
(a)
the
Appellant
was
employed
by
the
Ministry
of
Transportation,
Communications
and
Highways
of
the
Province
of
British
Columbia,
that
is,
he
was
employed
by
Her
Majesty
the
Queen
in
right
of
the
Province
of
British
Columbia;
(b)
the
Appellant
was
not
employed
by
a
person
whose
principal
business
was
the
transportation
of
passengers,
goods
or
a
combination
thereof;
(c)
the
Appellant’s
place
of
employment
was
a
ferry
operated
by
the
Ministry
of
Transportation,
Communications
and
Highways
of
the
Province
of
British
Columbia;
(d)
the
Appellant
was
not
required
by
his
contract
of
employment
to:
(i)
carry
on
the
duties
of
his
employment
away
from
his
employer’s
place
of
business
or
in
a
different
place;
or
(ii)
to
pay
travelling
expenses
incurred
by
him
in
the
performance
of
the
duties
of
his
employment.
The
evidence
has
shown
that
the
appellant
did
not
carry
on
the
duties
of
his
employment
away
from
his
employer’s
place
of
business
for
a
period
in
excess
of
12
hours.
As
a
matter
of
fact,
he
came
back
to
his
employer’s
place
of
business
every
hour
because
the
trip
from
one
terminal
to
the
other
lasted
an
hour.
In
order
to
obtain
a
deduction,
a
taxpayer
must
comply
squarely
within
the
four
corners
of
an
exempting
section
and,
in
the
case
at
bar,
the
appellant
failed
to
do
so.
Consequently,
for
these
reasons,
the
appeal
with
respect
to
the
1977
taxation
year
is
dismissed.
Appeal
dismissed.
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