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Counsel for the appellant also likened this appeal to the case of Her Majesty The Queen v V & R Enterprises Limited, [1979] CTC 465; 79 DTC 5399, another case which supposedly involved the question of an accrued bonus. ... Counsel also referred to the V & R Enterprises Limited case, but the reasons of Mr Cardin, Chairman of this Board, purely to indicate what, at least in Mr Cardin’s view, was the criteria to be met in the case of accrued bonuses. ...

Development, or price appreciation — not investment — was the primary and sole motivation behind the purchase of the Tyndall and Inkster properties. ...

This correction produced an increase in income by this amount in the years in question; the income originally reported and the corrected income were as follows: Reported Corrected 1971 $ 9,556.16 $ 16,473.23 1972 24,442.69 27,009.24 1973 38,321.19 42,555.50 1974 49,411,10 54,749.44 1975 41,893.36 42,213.59 $163,624.50 $183,001.00 3.20 On November 7, 1977 the appellant signed the following statement at the foot of the financial statement prepared by the respondent, giving the increase in income as corrected: I understand and accept the corrections to be made in the above-mentioned returns and the subsection 163(2) penalty on the additional tax. ...

If the appellant is to have the benefit of Regulation 1100(1) — giving him a 60% capital cost allowance on the film — it must be a motion picture film and I think that those words are quite clear that a motion picture film is something that is ready to be shown to the public. ...

Mr Siddons enquired of Dye & Durham Co Limited which had printed the form and was advised that the form used (Exhibit A-1) was not printed until November 16, 1970 and could not therefore have been signed on April 1, 1970 (Exhibit R-2). ... Mr Henri St-Jacques, a lawyer from the firm of St-Jacques & St-Jacques who drafted the purchase and sale agreement, on being shown Exhibit A-1, could not recall when he received instructions to draft the agreement or when the document was signed. ...

That ruling required “... that franchise fee revenue from individual and area franchise sales be recognized only when all material services or conditions relating to the sale have been substantially performed or satisfied by the franchisor”. ... For the foregoing reasons I am unable to find that any part of the $92,795 is an amount “... described in paragraph 12(1)(a)...” of the Act. ...

The second paragraph of the preamble of the agreement reads as follows: (Document #1 — appellant’s brief) AND WHEREAS it is contemplated that at the time of closing (as hereinafter defined) the issued capital of the Company will consist of 10,001 common shares (the “Purchased Shares”) all of which shall be beneficially owned by the Vendor. ... The contracting parties also provided for the termination of the agreement by either the purchaser or vendor if any of the stipulated conditions were not fulfilled (Clause 7, Document #1 — appellant’s brief). ...

The items and the amounts in issue in these appeals can be summarized as follows: 1973 Expenses Claimed Allowed Disallowed Automobile $3,693.34 $3,165.89 $ 527.45 Public Phone 260.00 100.00 160.00 Office in Home 903-85 47-26 06-59 Entertainment 3,808.76 1,999.15 1,809.61 Interest Expenses Claimed Allowed Disallowed Canadian Imperial Bank of Commerce 1,881.37 0 1,881.37 Carrying Charges Claimed Allowed Disallowed Toronto Dominion Bank $1,019.00 0 $1,019.00 John Harris Farms 1,500.00 0 1,500.00 Flying Dutchman Motel 500.00 0 500.00 Travel Expenses Hawaii 3,223.54 0 3,223.54 Grubstaking expenses 3,245.84 0 3,245.84 1974 Expenses Claimed Allowed Disallowed Automobile $3,272.19 $2,843.62 $ 428.57 Public Phone 260.00 100.00 160.00 Office in Home-840774 923-44 603-70 Entertainment 3,096.85 2,315.18 781.67 Interest Expenses Claimed Allowed Disallowed Canadian Imperial Bank of Commerce 2,289.94 0 2,289.94 Carrying Charges Claimed Allowed Disallowed Toronto Dominion Bank $3,178.87 0 $3,178.87 John Harris Farms 4,000.00 0 4,000.00 Flying Dutchman Motel 500.00 0 500.00 Travel Expenses Grenada 624.58 0 624.58 Grubstaking mining expenses 18,149.95 0 18,149.95 Counsel for the respondent conceded that, based on evidence presented, an expenditure of $260 for pay-phone for each of the 1973 and 1974 taxation years might possibly be considered as a reasonable business expense. ...

Montreal Coke & Manufacturing Co v MNR, [1944] CTC 94; 2 DTC 535; 5. ... The same comments may be made mutatis mutandis concerning Montreal Coke & Manufacturing Co, [supra] in which the year involved was 1935. ...

In assessing the appellant the Minister found that the appellant had failed to include the following amounts in computing his income: 1969 $ 6,500 1970 $13,500 1971 $13,500 1972 $ 4,500 The Minister added the above amounts to the appellant’s income for each of the taxation years respectively and imposed a penalty of $250.84 for the appellant’s omission in not reporting income in the amount of $6,500 for the 1969 taxation year. ...