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Law — Precedent Cases — Analysis 5.01 Law The main section of the Income Tax Act involved in the present case is paragraph 109(1)(a) which reads as follows: For the purpose of computing the taxable income of an individual for a taxation year, there may be deducted from his income for the year such of the following amounts as are applicable: (a) in the case of an individual who, during the year, was a married person who supported his spouse, an amount equal to the aggregate of (i) $1,600, and (ii) $1,400 less the amount, if any, by which the spouse’s income for the year while married exceeds $300; 5.02 Precedent Cases The appellant referred to the following cases: 1. — Percy Walker Thomson v MNR, [1946] CTC 51; 2 DTC 812; 2. — Roderick W S Johnston v MNR, [1948] CTC 195; 3 DTC 1065; 3. — Frank Wesley McKee v MNR, 25 Tax ABC 8; 60 DTC 443; 4. — No 502 v MNR, 19 Tax ABC 40; 58 DTC 164; and, 5. — William Buzsik v MNR, 12 Tax ABC 285; 55 DTC 165. 5.03 Analysis 5.03.1 The requirement of paragraph 109(1)(a) that the taxpayer must support his spouse during the year is regarded as meaning “in the course of the year” and not as meaning “throughout the year” so that support for any length of time, however small, will qualify for exemption in the case of persons marrying near the end of the calendar year (P W Thomson v MNR, (supra), and L W F H Cooper v MNR, 29 Tax ABC 294; 62 DTC 339). ...

The gross farming income from 1969 to 1977 is as follows (Exhibit A-27): 1969 Rent $ 1,400 1970 Rent $ 2,250 1971 Rent $ 4,525 1972 Rent $ 3,225 1973 Sales $13,025 1974 Sales $ 8,025 1975 ’? ’? 1976 Sales $ 7,770 1977 Sales $ 4,700 3.37 Neil Young also explained that in 1970/1971 he obtained a licence for and operated a snowmobile sports ranch. ... On the plan was also printed the following: Phase I — Royal Highland Estates — 40 lots (min. size — 2 acres) begin 1971 — 100 acres Phase II — Royal Highland Golf & Country Club — 18 hole course — begin 1973 — 160 acres Mr Neil Young testified on the one hand that he personally prepared the plan, and on the other hand that he did not know what the inscription concerning “Phase I” and “Phase II’’,, and even the figure of “260 acres” meant. ...

He incorporated a number of companies, of which the relevant ones are as follows: J Steenbakkers Lumber Limited — (retail sales) Capital Roof Truss (1969) Limited — (trusses) Valley Vu Realty (Ottawa) Limited — (construction) Steenbakkers Realties Limited — (land development) Iber Construction Limited — (construction) Ottawa Forest Products Ltd — (wholesale lumber) Steenbakkers had in mind that the appellant family company would acquire land and eventually construct a building of highest quality as a lasting investment. The appellant acquired five acres of land on Riverside Drive, in the City of Ottawa, Ontario, over a period of years as follows: 1964 — 1747 Riverside Drive for a cost of $21,019; 1971 — 1743 Riverside Drive for a cost of $40,000; 1972 — 1755-85 Riverside Drive for a cost of $546,687. ...

The report, however, was co-signed by the principal of R Hilton & Associates. ... Argument In a very efficient manner, Mr Cappell provided the Board with a summary of the points he wished to raise in argument and, since this summary is not only detailed but concise, it should be quoted: Notes for Argument on Behalf of Appellant — South Side — Best Location — Renovate — Proven Premium Value Same approach in two appraisals. ... No weight to Miller’s appraisal because — (a) he appraised the wrong property — see page 6 of his report; and (b) his “unconscious” bias is flagrant. ...

. $104,000 x.8548 = $88,899 or — assuming three years: $104,000 x.7903 $83,191 Per acre — $855, $790 I have difficulty in attributing to this transaction the same weight as was attributed to it by Mr Zezulka. ... As such, its future was deemed to be more agricultural, than as a potential subdivision site. 529.76 acres @ $600 = $317,856 160.00 acres @ $250 40,000 TOTAL- $357,856 Rounded to — $360,000 NOTE: Admittedly, the subject property has still to date not been subdivided. ... Quarter section having no frontage (160 acres x $250 per acre) $ 40,000.00 C. ...

She testified, in effect, as follows: that — I put my contact lenses in around 6.00 P.M. ... Income Tax Act, RSC 1952, c 148 — 12(1)(h), 139(1)(ae) — Farming losses — The appellant, who was employed full-time as a foreman of Douglas Aircraft, sought to deduct amounts of $1,250.97 and $1,815.86 for the years 1967 and 1968 in respect of certain farm property held in partnership with one other. ... Income Tax Act, RSC 1952, c 148 — 11(1)(i) — Registered pension plan — Since 1944 the appellant had always been a participating member of his employer’s registered pension plan. ...

A severe storm on or about March 13, 1973 caused substantial damage to the shoreline facing the river in Lambton County and resulted in such damage to the wooden retaining wall that a significant quantity of gravel was washed into the river. — In the spring of 1976, the 1976 retaining wall that forms the subject matter of the present appeal was constructed to protect and maintain an existing asset — the land — from damage caused by erosion. ... Contentions For the appellant: — The construction of the 1976 retaining wall constituted a repair which neither materially added to the value of the subject land nor appreciably prolonged its life but which merely kept it in an ordinary, efficient operating condition. — The 1976 retaining wall did not add to the value of the subject realty but it did prevent the subject land from becoming worthless. — The 1976 retaining wall did not create a lasting advantage or bring into existence a new asset but was intended to maintain an existing asset — the land — and to preserve the asset from the ravages of erosion. — The 1976 retaining wall became an integral component of the subject land and had no value apart from its connection to the subject land. — The events subsequent to the acquisition of the subject land by the appellant, namely the rising water level, the increasingly rapid river current and the storm damage that made the repair of the 1964 retaining wall vital to preserve the non-depreciable asset — the land — from further deterioration due to erosion, were the reasons for the construction of the retaining wall in 1976. For the respondent: — The new steel dock was extended further than the old wooden dock; — the new steel dock appreciably prolonged the life of the property in question and arrested deterioration. ...

This point was admitted by the respondent. 3.13 The appellant’s contention is: Leasehold interest $10,602 Adjusted cost base $ 8,550 Capital gain $ 2,052 Taxable capital gain $1,026 Proceeds of goodwill includable in income $15,000 Section 21 ITAR 25% $3,750 $4,776 3.14 An appraisal report proving goodwill was not presented in testimony by the appellant. ... Canadian Petrofina Limited v P R Martin & City of St Lambert, [1959] RCS 453; 10. ... The computation of this subparagraph is $40,000 x 40% = $16,000. Consequently there is no excess ($16,000- $16,000) = 0). 21(1)(b) To the figure 0, result of subparagraph (a), must be added (notice the word “and” at the end of that subparagraph (a)) another amount—the one which is the result of subparagraph (b). ...

The following are the facts presumed by the respondent: — The appellant was employed by La Compagnie Loram-Komo Opinaca as an assistant project manager on the Petite Opinaca project at James Bay; — The appellant received from his employer as a remoteness premium an allowance of $270 per week, for a total of $14,040 In the 1979 taxation year; — the appellant was fed and lodged at the expense of his employer; — the appellant’s employer had made available to the appellant accommodation at the very place of his employment. ... Every unit installed at Eastmain shall be approved by la Société d’énergie de la Baie James and conform to the special standards following: — heating shall be done by means of fuel furnaces and forced ventilation ducts, — all exterior coating shall be of steel and painted with a baked enamel finishing, — the fire prevention shall be carried out by heat or smoke detectors giving a local alarm and by portable chemical extinguishers, — piping, plumbing and electric wiring shall conform to the Regulations of the Province of Quebec and Contractor shall submit to Energy, upon request, the drawings approved by the authorities having jurisdiction, — a 12 ft by 8 ft shelter may be built at the unit entry, — any additional construction shall be approved by Energy. ... Both counsel provided the Board with summaries of the relevant legislation, case law and definitions, and submitted the following references: — Kenneth W Blackman v MNR, [1967] Tax ABC 480; 67 DTC 347 p 1; — Ferguson v Noble, 7 TC 176; p 6; — Gilles Lépine v MNR, [1978] CTC 2895; 78 DTC 1637; p 12; — The Queen v Morton Pascoe, [1975] CTC 656; 75 DTC 5427; p 16; — Ricketts v Colquhoun (1925), 10 TC 118; p 18; — J R Scanlan v MNR, 3 Tax ABC 329; 51 DTC 84; p 38; — WA A Sheaffer Pen Company of Canada Ltd v MNR, [1953] Ex CR 251; [1953] CTC 345; 53 DTC 1223; p 39; — Graham L Harle v MNR, [1976] CTC 2203; 76 DTC 1151; p 48; — Télesphore Demers v MNR, [1979] CTC 3132; 79 DTC 917; p 53; — The Queen v Télesphore Demers, [1981] CTC 282; 81 DTC 5256; p 57; — “Pension” (board), Dictionnaire alphabétique et analogique de la langue française, Volume 5, LE ROBERT, 1972; p 61; — “Board” The Shorter Oxford English Dictionary on Historical Principles, Volume 1, A-M, Oxford; p 63; — “Board” Words and Phrases Legally Defined (2d), Volume 1, A-C, Butter worths, 1969; p 65; — “Lodger”, Words and Phrases Legally Defined (2d), Volume 3, I-N, But terworths, 1969; p 67. ...

Les Faits 3.1 L’appelant, pendant les années 1970, 1971, 1972 et 1973, était gérant de succursale et agent d’assurance. 3.2 En produisant les déclarations d’impôt des années concernées, l’appelant à l’encontre de son revenu, réclama des dépenses dont certaines furent refusées tel que ci-après: Dépenses Dépenses Dépenses Revenu Reclamées Accordées Refusées 1970 $19,965.16 $ 9,347.54 $4,701.10 $4,646.44 1971 $20,462.26 $10,158.74 $4,814.71 $5,344.03 1972 $22,668.65 $11,079.27 $5,701.90 $5,377.37 1973 $33,198.04 $12,727.64 $7,014.73 $5,712.91 3.3 Suite à l’avis d’opposition du 19 novembre 1975, l’intimé en date du 28 avril 1976, adressa à l’appelant une demande de pieces justificatives relatives aux dépenses d’automobile et autres dépenses (publicité, souscription, etc). 3.4 L’appelant, selon lui, apporta alors un lot de boîtes comprenant 100% des pièces justificatives relatives à l’automobile et 90% des pièces justificatives relativement aux autres dépenses. 3.5 Dans une rencontre subséquente avec le préposé de l’intimé, l’appelant soutient qu’il lui affirma que le gérant de district n’avait pas droit aux dépenses. ... Ces pièces produites pour les quatre années comme exhibits A-2 à A-5 ont démontré les dépenses suivantes: 1970: $1,526.92 1971: $1,037.56 1972: $ 879.36 1973: $ 878.31 3.11 Relativement aux dépenses d’automobile, 100% des pièces justificatives ont été accordées mais le tout a été diminué de 40% en considération d’usage personnel. 3.12 Des mauvaises créances avaient été réclamées par l’appelant qui ont été refusées par l’intimé faute de pièces. L’intime réclame: 1970: $1,398 1971: $ 510 1972: $ 875 1973: $ 557.04 Ces mauvaises créances sont décrites ainsi par l’appelant dans ses états de revenu et dépenses: “mauvaises créances, primes pour clients avancées et perdues, bonis renversés”. ...