Roland
St-Onge
(orally:
October
7,
1977):—The
appeal
of
Mary
Silas
came
before
me
on
October
7,
1977
at
the
City
of
Montréal,
Québec
and
the
appellant
is
seeking
to
deduct
from
her
total
salary
the
expenses
of
$2,071.93
related
to
a
part-time
employment
at
Sir
George
Williams
University
during
her
1974
taxation
year.
The
relevant
facts
are
as
follows,
and
I
quote
from
the
reply
to
the
notice
of
appeal:
2.
(a)
The
Appellant
is
a
teacher
employed
by
the
Protestant
School
Board
of
Greater
Montreal.
(b)
The
Appellant
also
teacher
on
a
part-time
basis
at
Sir
George
Williams.
(c)
For
the
1974
taxation
year,
the
Appellant
claimed
expenses
as
following:
$600.00
for
office
rent
$798.20
for
travelling
expenses
$564.12
for
meals
$109.61
for
office
expenses
All
the
aforesaid
expenses
are
related
to
the
Appellant’s
income
arising
from
her
employment
with
Sir
George
Williams.
According
to
the
evidence
adduced
there
was
no
necessity
to
have
an
office
and,
consequently,
the
fact
that
the
appellant
claimed
$50
a
month
for
space
in
her
home
cannot
be
allowed.
It
is
clear
that
the
two
incomes
she
received,
some
$20,000
from
the
Protestant
School
Board
and
some
$6,700
from
Sir
George
Williams
University,
represent
Salary
from
employment.
As
to
the
travelling
expenses,
the
appellant
was
paid
14
cents
per
mile
and
there
is
no
evidence
to
show
that
the
money
she
received
for
the
mileage
has
been
reported
as
income.
As
to
the
meals,
the
appellant
was
not
required
to
stay
away
from
home
more
than
12
hours
for
the
accomplishment
of
her
teaching.
Consequently,
in
order
to
be
able
to
get
a
deduction
for
these
expenses,
the
appellant
has
to
comply
squarely
within
subparagraph
8(1)(h)(i)
and
subsections
8(2)
and
8(4).
It
is
well
established
that
she
was
not
ordinarily
required
to
carry.
out
the
duties
of
her
employment
away
from
her
employer’s
place
of
business
and
was
not
required
in
her
contract
of
employment
to
pay
those
expenses.
As
a
matter
of
fact,
she
received
an
allowance
for
the
mileage.
She
was
not
under
any
obligation
resulting
from
her
employment
contract
to
pay
office
rent,
or
the
cost
of
supplies
consumed
in
the
performance
of
her
duties
and
the
expenses
relating
to
meals
were
not
consumed
by
the
appellant
during
a
period
while
she
was
away
for
a
period
not
less
than
12
hours.
For
these
reasons,
the
appeal
is
dismissed.
Appeal
dismissed.
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