THE Chief Justice:—These are two appeals from judgments of the Exchequer Court. For the reasons given by Mr. Justice Cameron in disposing of these matters, both appeals should be dismissed with costs.

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.