A
J
Frost
(orally:
June
7,
1977):—I
shall
now
give
my
decision
in
Appeal
No
75-708,
between
James
J
Forestell,
appellant,
and
the
Minister
of
National
Revenue,
respondent.
This
is
an
income
tax
appeal
for
the
appellant’s
1972
and
1973
taxation
years,
wherein
expenses
of
$5,016,
less
an
allowance
of
$1,529
in
1972,
and
expenses
in
the
amount
of
$5,516.50
in
1973,
Claimed
by
the
appellant
as
deductions
from
income,
were
disallowed
on
the
ground
that
the
said
deductions
are
not
deductible
items
under
the
Income
Tax
Act.
The
appellant
lived
at
269-1st
Street,
Campbellford,
Ontario
with
his
wife
and
five
children.
He
worked
on
large
construction
projects
as
clerk
of
the
works,
located
in
different
centres
in
Ontario.
The
estimated
time
for
the
completion
of
the
seven
projects
prior
to
1974
with
respect
to
which
the
appellant
was
employed
ranged
from
3
to
18
months.
I
find
on
the
evidence
that
employment
was
always
of
a
temporary
nature
and
on
special
work
sites,
far
from
his
place
of
residence.
The
appellant
could
not
reasonably
be
expected
to
move
his
family
from
place
to
place
with
every
change
of
job
due
to
the
circumstances
of
his
employment.
In
my
opinion,
a
taxpayer
who
is
required
to
live
away
from
home
while
working
on
special
work
sites,
as
the
appellant
was
in
this
case,
is
entitled
to
deduct
rent,
meals
and
transportation
costs
in
reasonable
amounts
under
subsection
6(6)
of
the
Income
Tax
Act,
SC
1970-71-72,
c
63,
as
amended.
The
word
“or”
in
subsection
6(6),
where
it
occurs
in
the
words
“.
.
.
the
value
of,
or
an
allowance
.
.
gives
in
my
opinion
a
meaning
separate
from
income
tax
allowance
and
can
only
mean
the
value
of
outlays
or
expenses
incurred
to
earn
income.
For
these
reasons
the
appeal
is
allowed
and
the
matter
referred
back
to
the
respondent
for
reconsideration
and
reassessment
accordingly.
Appeal
allowed.
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