Roland
St-Onge:—This
appeal
was
heard
in
Sherbrooke
on
September
27,
1973.
At
the
conclusion
of
the
hearing,
counsel
for
the
appellant
requested
a
15-day
postponement
for
filing
written
arguments,
which
was
granted.
On
November
25,
1973
another
postponement
of
three
weeks
was
requested
and
it
too
was
granted.
At
the
end
of
this
second
period,
as
the
Board
had
still
received
no
news,
counsel
for
the
respondent
urged
that
a
judgment
be
delivered.
The
appellant
lives
at
1072
Kingston
St
in
Sherbrooke,
Quebec
and
operates
a
logging
business
in
the
United
States.
His
business
office
and
all
his
equipment
are
also
located
in
the
United
States.
His
income
from
this
American
business
was
$14,830.07
in
1968,
$20,039.32
in
1969
and
$10,457.39
in
1970.
He
received
an
income
tax
abatement
for
the
amount
paid
to
the
American
government,
as
provided
for
in
the
Canadian
Income
Tax
Act,
but
requests
an
additional
tax
abatement
because
he
lives
in
the
Province
of
Quebec.
The
respondent
refused
to
grant
such
an
abatement,
alleging
that
the
amount
declared
was
not
income
earned
during
the
taxation
year
in
one
of
the
provinces,
as
set
out
in
subsection
33(3)
of
the
Income
Tax
Act
and
Part
XXVI
of
the
Income
Tax
Regulations
and
that,
as
a
result,
he
was
not
entitled
to
a
tax
deduction
for
income
earned
in
a
province,
within
the
meaning
of
subsection
(1)
of
the
said
section
33.
An
examination
of
these
sections
reveals
that
the
appellant
is
not
entitled
to
a
second
tax
abatement,
even
though
he
lives
in
the
province
of
Quebec,
because
the
income
for
which
he
is
requesting
the
second
tax
abatement
was
entirely
earned
outside
Canada.
For
these
reasons,
the
appeal
is
dismissed.
Appeal
dismissed.
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