Mahoney,
J:—This
is
an
appeal
from
“net
worth”
assessments
for
the
years
1967,
1968,
1969
and
1970
made
by
the
Minister
of
National
Revenue
as
a
result
of
the
plaintiff’s
failure
to
file
income
tax
returns
for
those
years.
This
appeal
was
heard
after
an
appeal
by
the
plaintiff’s
father
arising
out
of
similar
circumstances.
The
plaintiff’s
father
was
duly
sworn
and
testified
under
oath
at
the
hearing
of
his
own
appeal.
He
was
duly
sworn
and
was
testifying
on
behalf
of
the
plaintiff
in
the
hearing
of
this
appeal
when
he
admitted
that
he
did
not
regard
the
oath
as
binding
on
his
conscience.
It
was
apparent
that
the
plaintiff’s
father
dominates
the
plaintiff
and
other
members
of
the
family
who
testified.
Their
evidence
is
no
more
to
be
believed
than
his.
I
reserved
my
judgment
to
consider
a
single
matter—the
source
of
$4,000
reflected
in
the
revised
net
worth
statement
as
‘‘Note
Receivable—E
A
Werry”.
The
plaintiff
says
this
$4,000
was
derived
from
the
sale
of
certain
land.
It
does
appear
that
the
plaintiff
did,
during
1969,
sell
two
lots
for
a
total
consideration
of
$6,200.
The
defendant
did
not
suggest
that
this
was
a
taxable
receipt.
I
therefore
refer
the
assessments
for
1969
and
1970
back
to
the
Minister
for
reconsideration
and
reassessment
on
the
basis
of
the
plaintiff
having
received
capital
gains
totalling
$6,200
in
1969.
The
appeal
is
otherwise
dismissed.
The
defendant
is
entitled
to
her
costs.
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