Case C84

Judges:
FE Dubout Ch
G Thompson M
N Dempsey M

Court:
No. 3 Board of Review

Judgment date: 15 December 1971.

---

F.E. Dubout (Chairman): I have in this case had the opportunity of reading the decisions of my colleagues, Mr. Thompson and Mr. Dempsey, and I am in agreement with the conclusion that they have reached. In the circumstances in which the subject payment of $50,000 was made, I am of the opinion that there was no payment to a person who is or has been an employee, or to a person who is or has been a dependant of an employee, and accordingly the requirements of sec.78(1)(c) are not satisfied.

2. My decision therefore is that the taxpayer's objection should be disallowed and the Commissioner's assessment confirmed.