Roland
St-Onge
(orally:
February
14,
1978):—The
appeal
of
Mr
Bert
Wickham
came
before
me
on
February
14,
1978,
at
the
city
of
Vancouver,
British
Columbia,
and
it
involves
a
deduction
for
an
amount
of
$540.43
paid
by
the
appellant
to
his
parents
in
the
1974
taxation
year.
The
respondent
disallowed
a
deduction
on
the
assumption
that
the
parents
of
the
appellant
were
not
dependent
upon
him
for
support,
received
sufficient
income
and
possessed
sufficient
assets
to
enable
them
to
maintain
a
reasonable
standard
of
living.
The
evidence
has
revealed
that
both
parents
are
old:
the
mother
was
76
and
the
father,
81.
They
have
no
income
other
than
the
British
old
age
pension
which
represents
some
$1,500
a
year
for
both.
The
Board
believes
that
the
funds
the
appellant
remitted
to
his
parents
were
necessary
for
their
support.
Consequently
the
appeal
is
allowed
and
the
matter
referred
back
to
the
respondent
for
reassessment
according
to
the
above
reasons
for
judgment.
Appeal
allowed.
Email this Content