Watson D.J.T.C.:
1 These appeals dealing with the Appellant's 1994 and 1995 taxation years were heard on common evidence with consent of the parties under the Informal Procedure in Belleville, Ontario, on June 5, 1997.
2 In computing his income for the 1994 taxation year, the Appellant deducted the amount of $13,359.96 as medical expenses. In assessing him for this taxation year, the Minister of National Revenue (the “Minister”) reduced the medical expenses by $13,049.00 to $310.96. After receiving the Appellant's Notice of Objection dated February 6, 1996, the Minister allowed an additional $772.00 as medical expenses in his reassessment dated July 2, 1996.
3 In computing his income for the 1995 taxation year the Appellant claimed the amount of $10,194.00 as medical expenses. In assessing him for this taxation year, the Minister reduced the medical expenses by $9,757.00 to $437.00. After receiving the Appellant's Notice of Objection for the 1995 taxation year, the Minister allowed an additional amount of $277.00 in his reassessment dated August 19, 1996.
4 The applicable provisions of the law in these appeals are in section 118.2 of the Income Tax Act and Regulations 5700 and 7306.
5 The Appellant was the only witness heard at the hearing of the appeals; he had the onus of establishing on a balance of probabilities that the Minister's reassessments for the 1994 and 1995 taxation years were ill-founded in fact and in law.
6 After hearing the Appellant, counsel for the Minister acknowledged that the Appellant was further entitled to an amount of $52.90 as medical expenses for 1994 for three trips of 90 kilometre at $0.27 per kilometre for travel expenses.
7 Considering all of the circumstances of these appeals including the testimony of the Appellant and documentary evidence, in the light of the applicable law I am satisfied that the Appellant has not succeeded in his onus of establishing on a balance of probabilities that he was entitled to additional medical expenses in respect of the 1995 taxation year. The appeal in the 96-4355(IT)I is accordingly dismissed.
8 In the light of the admission of the Minister's counsel in relation to the 1994 taxation year in file 96-2620(IT)I, the appeal is allowed and the matter is referred back to the Minister for reconsideration and reassessment on the basis that the Appellant is entitled to a further medical deduction of $52.90.
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