DR R B Swingle v. Minister of National Revenue, [1977] CTC 2206

A J Frost (orally: December 13, 1977):—I shall now give my decision in appeal number 76-15 between Robert B Swingle, appellant and the Minister of National Revenue, respondent.

This appeal is with respect to the appellant’s 1974 taxation year. The appellant is employed by the Department of the Environment. His employment as Chief of Laboratory Services relates to Environmental Services in the Pacific Region.

To do his job adequately, the appellant maintains membership in the Forensic Society, Canadian Chemical Society, Chemical Society of Britain and the Canadian Institute of Chemistry.

On the evidence, the Board finds that the outlays made to maintain memberships in these organizations are not unreasonable and assist the appellant in his day-to-day work.

The Board does not come to the conclusion that the expenses are a necessity with respect to the maintenance of the appellant’s professional status as recognized by statute. However, in my opinion, the expenses do fall into the category of a necessity. They are necessary expenditures made by the appellant to maintain his professional status as recognized by statute.

The Board therefore allows the appeal.

Appeal allowed.