M
J
Bonner:—The
issue
in
this
appeal
is
whether
a
deduction
of
$2,265.61,
claimed
by
the
Appellant
under
paragraph
8(1)(g)
of
the
Income
Tax
Act,
is
admissible.
The
respondent
on
assessment
allowed
only
the
sum
of
$1,620.
The
evidence
established
that
the
appellant,
a
Greyhound
bus
driver,
ate
540
meals
away
from
home
during
the
year
in
question
in
circumstances
which
clearly
fall
within
the
ambit
of
paragraph
8(1)(g)
of
the
Act.
It
established
that
the
claim
made
by
the
appellant
was
based
on
the
application
of
an
arbitrary
amount
of
slightly
more
that
$4
a
meal.
The
appellant’s
evidence
was
that
some
meals
cost
more
and
some
meals
cost
less
than
$4,
but
that
more
meals
exceeded
the
$4
level
than
were
less.
The
exact
amount,
however,
was
not
established.
I
cannot,
therefore,
say
that
the
assessment
was
wrong.
The
appellant’s
agent
suggested
that
a
policy
applied
by
the
respondent’s
officials
of
allowing
$3
per
meal
allowed
an
amount
that
was
less
than
reasonable.
Reasonableness
of
quantum
was
not
in
issue
in
this
appeal.
The
sole
issue
was
one
of
fact
as
outlined
above.
I
decline
to
comment
on
the
respondent’s
assessing
procedures.
Had
the
appellant
established
that
the
amounts
disbursed
were
equal
to
the
amounts
claimed
I
would
have
allowed
the
appeal.
The
appellant
was
a
credible
witness.
Where,
as
here,
though
it
is
incumbent
on
the
appellant
to
establish
an
amount
disbursed,
it
would
not
appear
unreasonable
to
suggest
that
an
accurate
record
be
kept.
I
do
not
suggest,
however,
that
receipts
must
necessarily
be
obtained.
Where
receipts
are
required
the
Income
Tax
Act
specifically
states
that
they
are.
The
appellant
attempted
to
keep
a
record
for
a
period
of
three
months
in
1976
and
he
fell
behind
and
failed
to
maintain
the
record
thereafter.
It
is
unfortunate
that
that
record
was
not
produced
in
evidence.
I
must,
therefore,
dismiss
this
appeal
for
the
reasons
set
out
above.
Appeal
dismissed.
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