Bell,
J.T.C.C.:—The
appellant,
in
respect
of
his
1989
taxation
year,
deducted
from
his
income
certain
expenses
expressed
to
have
been
incurred
for
the
purpose
of
gaining
or
producing
income.
After
consultation
between
the
parties
and
representations
made
to
this
Court,
the
following
amounts
are
allowed
as
additional
expenses
namely:
|
Respecting
meals
|
$
209.05
|
|
Respecting
travel
|
$
314.00
|
|
Automobile
expense
|
$3,763.00
|
|
$4,286.05
|
together
with
the
appropriate
amount
of
capital
cost
allowance
on
the
sum
of
$1281.00
made
up
of:
|
Typewriter
|
$
381
|
|
Video
Films
|
900
|
|
$1,281
|
The
appeal
is
allowed,
without
costs,
to
the
extent
set
out
above.
Appeal
allowed.
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