Bowman T.C.J.:

This appeal is from an assessment for the 1989 taxation year whereby the appellant was denied a deduction under paragraph 8(1 )(c) of the Income Tax Act relating to a clergyman’s residence.

MARTLAND, J.:—The facts involved in this appeal, which are not in dispute, have been fully and completely stated in the judgment of the Exchequer Court and are here restated.