Strayer,
J.:
—This
case
was
tried
consecutively
with
that
of
Denis
Verrier
v.
The
Queen,
[1988]
2
C.T.C.
274
and
the
same
argument
was
applied
to
both
cases.
In
the
present
case
the
plaintiff
was
also
an
automobile
salesman
during
1979
and
1980,
being
employed
by
Carter
Motors
Limited,
an
automobile
dealer
in
Winnipeg,
and
was
remunerated
by
commissions
related
to
the
volume
of
his
sales.
He
deducted
from
his
income,
as
amounts
expended
for
the
purpose
of
earning
his
commission
income,
the
following:
$3,191.96
in
respect
of
1979;
and
$3,978.38
in
respect
of
1980.
The
Minister
disallowed
these
deductions.
The
plaintiff
appealed
the
reassessment
to
the
Tax
Court
which
dismissed
his
appeal
along
with
that
of
Denis
Verrier.
For
all
material
purposes,
the
evidence
in
this
case
was
similar
to
that
in
the
Verrier
case.
The
plaintiff
here
did
mention
one
other
activity
he
was
specifically
required
to
carry
out
by
his
employer
and
which
took
him
away
from
the
dealership,
namely
having
cheques
certified
where
they
had
been
given
for
the
purchase
of
a
car,
prior
to
the
delivery
of
the
car.
I
do
not
think
this
distinguishes
the
legal
position
of
the
plaintiff
from
that
of
Mr.
Verrier.
Further,
the
evidence
showed
that
Mr.
McKee
had
a
more
specific
obligation
to
be
at
the
dealership
in
the
showroom
6
hours
per
day
during
weekdays
and
8
hours
every
second
Saturday.
My
conclusions
in
the
Verrier
case
apply
equally
in
this
case.
The
appeal
is
dismissed
with
costs.
Appeal
dismissed.
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