Expenses incurred by the taxpayer in entertaining clients at a remote B.C. fishing lodge, including room, food, transportation, fishing licences, alcohol and tobacco, were non-deductible. Linden J.A. noted that "there is no need for the property to be 'owned' or 'rented' or 'exclusively controlled' in order for it to be 'used', as that word is employed here" (p. 6462).
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