D E Taylor [TRANSLATION]:— This is my decision concerning the appeals of Rodin Lemerise against tax assessments for 1971, 1972, 1973 and 1974. The amounts in dispute are different in each of the four years and do not involve exactly the same points. Firstly, the appellant claims the deduction from his income as a teacher of certain expenses under paragraph 8(1 )(i) of the Act. Secondly, he claims expenses incurred to repair and prepare a cottage for rental.
As regards the first point at issue, the appellant cannot benefit from the provisions of paragraph 8(1 )(i) because his contract does not oblige him to incur any expenses. As for the second question, he found it impossible to establish that he purchased the cottage for the purpose of renting it and he further failed to show that he had given any serious consideration to his plans. There is nothing to indicate that he had taken the necessary steps during the four years in question.
The appeals are dismissed.
Appeal dismissed.