A taxpayer, who was employed in the selling of television advertising in Regina and the surrounding viewer area, received a weekly car allowance of $44 per week and was reimbursed for actual gas, oil, lubrication and parking expenses. His personal use of his car (which was the family's second car) ranged from 35% to 4% in the taxation years in question. In finding that the allowance was a reasonable allowance (with the result that the taxpayer was not entitled to claim any additional deductions under s. 8(1)(f) or (h)), Strayer J. stated (p. 6290):
"He did not demonstrate that it was sensible to make such little personal use of the car he used for his work. Put another way, he did not demonstrate that it was unreasonable for his employer to expect him to use his vehicle in an efficient way, with the allowance being expected only to pay for such incremental use of his car as his work required."