Beaubier T . C.J.:
This appeal pursuant to the informal procedure was heard at Vancouver, British Columbia on October 6th, 1998. The Appellant testified, the Respondent called its auditor on the file, Robert Bidlake.
At the outset, the Appellant’s agent acknowledged liability for most of the assessments. As a result, two assessments remained in dispute between the parties. They are dealt with as follows:
1) Travel expenses, 1994. The Appellant’s “travel expenses” in dispute for 1994 include some meal claims, however, only a few related to his employment on commission with Fairline Seafoods Co. Ltd. The following are allowed: I Love Sushi, $163.81 U.S.; Western Seattle, $185.08 U.S.; Hilton, Anchorage, $162 U.S.; MO Air International Limited, $441.39 U.S.; Canadian at 125 per cent, $1,190.38. And below that Delta Mountain Whistler, $259.79. Total $1,450.17.
The Appellant was allowed $1,550 for travel expenses. In view of this and the fact that the Appellant’s specific claim was $679.84 expended at the Pan Pacific Hotel for Japanese buyers related to Canadian Sea Treasures Inc., and not to Mr. Mori’s employer, the assessment for 1994 is confirmed.
2) ABIL. This claim was established to be valid for 1996 respecting Canadian Sea Treasures Inc. in the amount of $25,000 and interest at 20 per cent, which became an uncollectible bad debt in 1996. The appeal is respecting 1993 and 1994. The ABIL is not allowed for those years. However, on the evidence, it became bad and an uncollectible debt of the Appellant in 1996. For the foregoing reasons, the appeals are dismissed in their entirety.
Appeal dismissed.
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