Hugessen,
J.:—We
are
all
in
general
agreement
with
the
reasons
and
conclusions
of
the
learned
trial
judge.
We
do
not
read
subsection
32(1)
of
the
Income
Tax
Act!
as
requiring
a
taxpayer
belonging
to
the
special
class
there
mentioned
to
demonstrate
that
some
part
of
his
commission
income
for
the
year
is,
in
fact,
unearned.
On
the
contrary,
subsection
32(1),
in
contrast
to
paragraph
20
(1)(m),
is
not
restricted
to
cases
where
amounts
described
in
paragraph
12(1)(a)
have
been
included
in
computing
the
taxpayer's
income.
Accordingly
the
reserve
permitted
by
subsection
32(1)
is
available
even
in
respect
of
commissions
that
have
been
included
in
income
under
subsection
9(1)
rather
than
under
paragraph
12(1)(a).
In
any
event,
if
and
to
whatever
extent
subsection
32(1)
might
be
thought
to
be
ambiguous
in
this
respect,
such
ambiguity
should
be
resolved
in
favour
of
the
taxpayer.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.
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