King,
D.T.C.C.J.:—This
appeal
was
heard
in
conjunction
with
the
Michael
Gondosch
appeal.
For
the
reasons
as
set
out
in
the
Michael
Gondosch
appeal,
I
dismiss
this
appeal
with
respect
to
the
1984
reassessment
relating
to
the
shareholder's
loan
in
the
amount
of
$26,239.29.
With
respect
to
the
standby
charges
on
the
reassessment
for
the
years
1984
and
1985,
I
am
not
satisfied
they
are
reasonable.
The
evidence
was
clear
that
no
logs
were
kept
of
the
personal
miles
the
B.M.W.
automobile
was
used
by
the
appellant.
I
agree,
it
looks
somewhat
strange
that
an
expensive
automobile
would
be
leased
for
the
main
purpose
of
delivering
pizzas
and
as
a
general
purpose
vehicle.
I
am
however
satisfied
that
in
the
years
in
question
the
appellant
was
working
very
long
hours
and
not
a
great
deal
of
personal
use
was
made
of
the
vehicle.
The
appellant
did
however
use
the
vehicle
for
getting
to
and
from
his
home
to
his
place
of
business.
I
realize
the
figure
I
use
will
of
necessity
be
arbitrary.
I
have
come
to
the
conclusion
on
the
whole
of
the
evidence
a
reasonable
figure
for
each
of
the
taxation
years
in
question
would
be
85
per
cent
for
business
use
and
15
per
cent
for
personal
use.
I
therefore
grant
the
appeal
for
each
of
the
taxation
years
1984
and
1985
with
respect
to
standby
charges
and
order
that
this
matter
be
returned
to
the
Minister
for
reconsideration
and
reassessment.
There
will
be
no
costs.
Appeal
allowed.
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