Beaubier
T.C.J.:
This
appeal
pursuant
to
the
Informal
Procedure
was
heard
at
Halifax,
Nova
Scotia
on
September
25,
1998.
The
Appellant
was
the
only
witness.
The
assumptions
in
the
Reply
to
the
Notice
of
Appeal
read:
8.
In
so
assessing
the
Appellant
for
the
1993
and
1994
taxation
years,
the
Minister
made
the
following
assumptions
of
fact:
a)
the
Appellant
received
$
16,056.00
in
1993
and
$
16,248.00
in
1994
from
her
former
spouse,
William
Bodnarchuk,
as
an
allowance
payable
on
a
periodic
basis
for
the
maintenance
of
the
children
of
the
taxpayer;
b)
at
the
time
the
payment
was
received
and
throughout
the
remainder
of
the
year
the
Appellant
was
living
apart
from
and
was
separated
pursuant
to
a
divorce
from
William
Bodnarchuk;
c)
the
amounts
were
received
pursuant
to
a
decree,
order
or
judgment
of
a
competent
tribunal
or
under
a
written
agreement;
d)
the
amounts
received
by
the
Appellant
as
maintenance
from
William
Bodnarchuk
in
1993
and
1994
were
properly
included
in
income
for
those
years.
The
Appellant
admitted
that
the
assumptions
were
true
and
that
she
received
the
money
in
both
years.
However,
she
stated
that
the
money
was
to
benefit
her
children
and
was
used
for
that
purpose
and
therefore
was
not
her
money.
The
assessment
is
a
matter
of
principle
for
Ms.
Bodnarchuk.
Paragraph
56(1)(c)
of
the
Income
Tax
Act
for
1993
and
1994
reads:
56
(1)
Without
restricting
the
generality
of
section
3,
there
shall
be
included
in
computing
the
income
of
a
taxpayer
for
a
taxation
year,
(c)
an
amount
received
by
the
taxpayer
in
the
year
as
an
allowance
payable
on
a
periodic
basis
for
the
maintenance
of
the
taxpayer,
children
of
the
taxpayer
or
both
the
taxpayer
and
the
children
if
(i)
at
the
time
the
amount
was
received
and
throughout
the
remainder
of
the
year
the
taxpayer
was
living
separate
and
apart
from
the
person
who
was
required
to
make
the
payment,
(ii)
the
person
who
was
required
to
make
the
payment
is
the
natural
parent
of
a
child
of
the
taxpayer,
and
(iii)
the
amount
was
received
under
an
order
made
by
a
competent
tribunal
in
accordance
with
the
laws
of
a
province;
...
The
Appellant
admitted
that
all
of
the
conditions
described
in
paragraph
56(1
)(c)
were
fulfilled
in
both
1993
and
1994.
For
these
reasons,
the
appeals
are
dismissed.
Appeal
dismissed.
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