Dykstra v. R., [1999] 4 CTC 2558 (Informal Procedure)

Brulé T.C.J.:

This appeal was heard in Vancouver, British Columbia on August 9, 1999 and reserved.

The appeal of John R. Dykstra is hereby dismissed for the simple reason that what he is claiming and what he is disputing is not allowed by the Income Tax Act.

While his claim may seem justified, the Court has suggested that he apply to the Minister of National Revenue under the Fairness Package.

Appeal dismissed.