John
B
Goetz:—This
is
an
appeal
by
the
appellant
with
respect
to
his
1977
taxation
year
wherein
the
Minister
disallowed
the
deduction
claimed
for
funds
allegedly
remitted
to
his
mother
and
father.
The
appellant
has
lived
in
Canada
for
approximately
ten
years
and
is
employed
as
a
cook.
Since
his
employment
in
Canada
he
claimed
deductions
for
monies
forwarded
to
his
mother
and
father
in
China
when
in
1977
the
Minister
disallowed
any
deduction
for
such
payments
in
the
appellant’s
1977
taxation
year.
In
argument
counsel
for
the
respondent
admitted:
(1)
that
the
appellant
had
indeed
forwarded
funds
to
his
mother
and
father,
which
funds
were
received
by
them;
(2)
that
both
the
mother
and
father
were
physically
infirm.
As
a
result,
the
only
issue
is
whether
the
parents
were
dependent
upon
the
appellant.
The
mother
and
father
lived
in
a
communal
home
with
two
other
families
in
the
countryside
of
China.
Neither
the
mother
nor
the
father
are
able
to
work
due
to
their
physical
condition.
The
father
alone
is
in
receipt
of
a
pension
in
the
amount
of
$20
per
month.
The
appellant
claims
that
this
amount
of
money
is
insufficient
for
the
support
of
parents
and
that
they
both
require
medical
attention
and
obtain
some
via
“the
back
door”
and
they
must
give
money
or
other
items
of
apparel
for
medical
treatment.
In
1977
the
appellant
visited
his
parents
and
gave
them
over
$1,000
for
food,
clothing
and
drugs
and
he
has
continued
to
send
money
to
them
in
spite
of
the
Minister’s
ruling.
Findings
The
Board,
without
hesitation,
finds
that
during
the
1977
taxation
year
the
appellant’s
parents
were
dependent
upon
him
for
support
within
the
meaning
of
subparagraph
109(1
)(f)(i)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended,
which
reads
as
follows:
(1)
For
the
purpose
of
computing
the
taxable
income
of
an
individual
for
a
taxation
year,
there
may
be
deducted
from
his
income
for
the
year
such
of
the
following
amounts
as
are
applicable:
(f)
an
amount
expended
by
the
individual
during
the
year
for
the
support
of
a
person
who,
during
the
year,
was
dependent
upon
the
individual
for
support
and
was
(i)
his
parent
or
grandparent
and
dependent
by
reason
of
mental
or
physical
infirmity,
not
exceeding
an
amount
equal
to,
(iv)
in
any
other
case,
$550
less
the
amount,
if
any,
by
which
the
income
for
the
year
of
the
person
exceeds
$1,150:
see
Bert
Wickham
v
MNR,
[1978]
CTC
2848;
78
DTC
1621.
Conclusion
Consequently,
the
appeal
is
allowed
and
the
matter
referred
back
to
the
respondent
for
reassessment
in
accordance
with
the
above
reasons
for
judgment.
Appeal
allowed.
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