Linden,
J.A.:
While
the
Court
has
some
sympathy
for
the
applicant
and
others
in
the
same
position,
unfortunately
the
Income
Tax
Act
and
the
cases
decided
under
it
require
that
a
payment
such
as
this
be
treated
as
an
allowance
under
section
6(1
)(b).
We
are,
therefore,
of
the
view
that
Justice
Dubievaki
was
correct
in
deciding
that
the
re-assessment
has
to
be
upheld.
The
application
will
be
dismissed,
in
relation
to
the
1993
taxation
year.
Appeal
dismissed.
Email this Content