RAND, J.:—The appellant company deals in large scale manufacture of wearng apparel in the course of which quantities of cloth are purchased in lots from Great Britain. Its ordinary practice, prior to January 1948, was to pay for each lot according to the

Sarchuk T.C.J.:

1 This is an appeal by David W. Jex (the Appellant) from a reassessment of tax with respect to his 1992 taxation year. The sole issue is whether the Appellant received a benefit in respect of, in the course of, or by virtue of his employment with Revenue Canada in the amount of $1,289 in the 1992 taxation year.