Roland
St-Onge
(orally:
October
6,
1977):—The
appeal
of
Mr
Harry
Beitel,
concerning
his
1969,
1970
and
1971
taxation
years,
came
before
me
on
October
6,
1977
at
the
City
of
Montréal,
Québec.
This
appeal
is
against
a
net
worth
assessment
by
the
Minister
of
National
Revenue,
who
added
the
following
amounts
as
undeclared
income:
in
1969,
$12,005.47;
in
1970,
$13,476.82;
in
1971,
$19,306.45.
According
to
the
evidence
adduced,
the
wife
of
the
appellant
at
the
beginning
of
1966
had
a
sum
coming
to
her
of
$12,000
and
she
testified
that
this
sum
had
been
given
to
her
husband
for
the
purchase
of
a
bakery
as
well
as
for
the
payment
of
mortgages
on
the
home.
As
a
matter
of
fact,
the
written
evidence
shows
that
an
amount
of
$12,000
had
been
paid
to
the
wife.
The
Board
is
going
to
take
this
sum
into
consideration
and
will
reduce
the
amount
of
the
undeclared
income
each
year
by
$4,000.
The
appeal
is
allowed
in
part
and
the
matter
is
referred
back
to
the
Minister
for
reassessment
according
to
these
amounts.
Appeal
allowed
in
part.
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