Delmer
E
Taylor:—This
is
an
appeal
against
an
income
tax
assessment
for
the
taxation
year
1975
by
which
the
Minister
of
National
Revenue
disallowed
an
amount
of
$1,000
which
the
appellant
sought
to
claim
as
a
deduction
from
her
income
in
respect
of
a
contribution
made
under
a
registered
home
ownership
savings
plan
(hereinafter
referred
to
as
“RHOSP”).
The
position
of
the
appellant
was
that
she
would
have
made
such
a
contribution
if
the
forms
prescribed
by
the
Department
of
National
Revenue
had
been
available
to
her
at
the
bank
where
she
made
inquiries.
The
respondent
asserted
that
the
appellant
did
not
purchase
nor
did
she
make
contributions
to
an
RHOSP
during
the
1975
taxation
year
or
within
60
days
of
the
end
thereof
and
also
that
the
appellant
acquired
by
purchase
during
the
taxation
year
1975
an
owner-occupied
home.
The
respondent
relied,
inter
alia,
upon
subsections
146.2(1),
146.2(4)
and
146.2(5)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63
as
amended.
Counsel
for
the
respondent
did
not
dispute
the
contention
of
the
appellant
that
the
required
forms
were
not
yet
available
in
the
early
months
of
1975
when
she
made
her
inquiries
at
the
bank.
He
did
indicate
that,
had
the
appellant
made
such
a
purchase,
it
might
have
been
more
appropriately
claimed
against
the
year
1974,
rather
than
the
year
1975,
but
that
point
was
not
relevant
to
the
principle
of
the
matter
at
issue.
The
appellant
agreed
she
had
purchased
a
home
on
or
about
February
27,
1975,
and
that
she
had
not
purchased
either
before
or
after
that
date
any
RHOSP.
The
position
taken
by
the
Minister
in
this
matter
cannot
be
questioned
and
there
can
be
no
relief
awarded
the
appellant
since
no
plan
was
purchased.
It
is
not
within
the
scope
of
the
authority
or
responsibility
of
this
Board
to
moderate
that
position
by
virtue
of
the
extenuating
circumstances
contended
by
the
appellant.
The
appeal
is
dismissed.
Appeal
dismissed.
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