Guy
Tremblay
[TRANSLATION]:—The
case
at
bar
was
heard
at
Quebec
City
on
May
6,
1977.
The
evidence
was
heard
concurrently
with
that
of
the
case
of
Estate
of
Claude
Gingras
(76-755).*
Both
men
had
had
the
same
employment
with
the
same
employer
and
had
claimed
similar
expenses.
1.
Point
at
Issue
The
issue
is
whether
expenses
of
$756.18
in
1973
and
$905.69
in
1974
can
be
deducted
from
the
income
of
the
appellant
who
worked
as
an
assistant
salesman
for
Labatt
Ltd
during
the
years
concerned.
2.
Evidence,
Act
and
Comments
The
Board
refers
to
the
judgment
for
the
case
of
Estate
of
Claude
Gingras.
The
consequences
in
the
case
at
bar
are
as
follows:
(a)
the
deduction
provided
for
under
paragraph
8(1
)(a)
is
not
allowed
because
of
subsection
8(3)
and
paragraph
8(1
)(f);
(b)
meal
expenses
are
not
allowed;
(c)
expenses
for
the
purchase
of
shoes
are
allowed
to
a
maximum
of
$55
per
year,
but
considering
the
lack
of
supporting
documents,
only
$27.50
is
allowed;
(d)
cleaning
expenses
are
allowed
to
a
maximum
of
$195
per
year,
but
considering
that
no
supporting
documents
were
submitted
to
prove
the
claims,
only
half
the
amount
claimed
or
half
the
$195,
that
is
$97.50,
whichever
is
less,
is
allowed;
(e)
$75
is
allowed
as
an
entertainment
allowance
for
each
year.
3.
Conclusion
The
appeal
is
allowed
in
part
and
the
matter
is
referred
back
to
the
respondent
for
re-examination
and
reassessment.
Appeal
allowed
in
part.
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