Canada v. Montgomery
T-863-96
McGillis J.
14/10/97
5 pp.
Appeal by way of trial de novo from decision of Tax Court Judge concluding dues paid by defendant to Appraisal Institute of Canada deductible in 1988 taxation year pursuant to Income Tax Act, s. 8(1)(i)(i)-As part of job description, defendant required to hold Accredited Appraiser designation of Appraisal Institute of Canada-Employer not reimbursing those dues-Sole matter to be determined whether real estate appraiser in Ontario has professional status recognized by statute, within meaning of Act, s. 8(1)(i)(i)-Appeal allowed-Statutory provision requiring preparation of appraisal by member of Appraisal Institute of Canada not constituting recognition by statute of professional status of that group-Profession only possessing professional status recognized by statute within meaning of above provision following enactment of legislation permitting it to regulate its affairs in accordance with express rights, duties and powers-In 1988, no legislation anywhere in Canada permitting self-regulation of Appraisal Institute of Canada or any of its affiliated groups as profession-As result, in 1988, real estate appraiser did not have professional status recognized by statute within meaning of Act, s. 8(1)(i)(i)-In 1988, payment of annual professional dues not necessary to maintain professional status recognized by statute within meaning of Act, s. 8(1)(i)(i)-Deduction of dues properly disallowed-Income Tax Act, S.C. 1970-7172, c. 63, s. 8(1)(i)(i).