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.