Rand, J.:—This appeal is from an income tax assessment. The question is whether the payment of an annuity and certain outgoings by the devisee of premises and a business owned and conducted on them by the testator can be deducted in the ascertainment

Lamarre 7.C.J.:

The Appellant is appealling an assessment made by the Minister of National Revenue (“Minister”) under the Income Tax Act (“Act”) with respect to the 1992 taxation year.