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.