Beaubier T.C.J.:
REGISTRAR: Recall file 97-1327 (Income Tax) informed between DESMOND GRANT and Her Majesty the Queen.
HIS HONOUR: This appeal pursuant to the Informed Procedure was held in Calgary on July 22, 1998. The appellant was the only witness. The assumptions in the Reply to the Notice of Appeal read:
6. In so reassessing the Appellant, the Minister made the following assumptions of fact:
(a) the expenses disallowed in the amount of $17,484.00 are in respect of the purchase of a hot tub, the installation of a hot tub, the purchase of exercise and weight equipment and renovations to the Appellant’s house:
(b) the expenses disallowed are not expenses incurred in respect of a device or equipment that is of a prescribed kind in accordance with section 5700 of the Income Tax Regulations (the "Regulations”):
(c) the expenses disallowed are the personal or living expenses of the Appellant.
The assumptions are correct. For this reason the appeal is dismissed.
Appeal dismissed.
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