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Following objection, the accountant for the appellant, Mr Wickman, chartered accountant of the Price Waterhouse firm in Edmonton (who only became the appellant’s accountant after the reassessments in question) interviewed an appeals officer in connection with the assessments and received from her a “net worth” statement for the same years, 1973 to 1976, which showed amounts for inventory and accounts receivable opening as $26,000 and $2,000 respectively rather than nil. ...

The plaintiff was not a shareholder of Westinghouse Electric nor had any connection with it at any material time. 6. ...

The plaintiff had established a practice of contracting out all of the work in connection with its manufacture of shirts. ...

Decision The appeal is allowed in part in order to delete that portion of the assessment related to the taxation years 1973 and 1974 arising from any transactions in connection with the Pembina Highway property. ...

At the most, the appellant might be entitled to an interest deduction calculated according to the time the bond was allegedly owned by CCIG, and in this connection reference was made to the recent decision of Michael A Steeves v MNR, [1979] CTC 2445; 79 DTC 378. ...

The interests of CANADIAN (herein Canisco) and of B & D in and to this contract, and in and to any and all property and equipment acquired in connection with this performance, together with all benefits and profits and liabilities derived from or resulting therefrom, shall be shared between CANADIAN (herein Canisco) and B & D on equal basis. ...

—all amounts received by him in the year as an allowance for personal or living expenses or as an allowance for any other purpose, except (vii) allowances (not in excess of reasonable amounts) for travelling expenses received by an employee (other than an employee employed in connection with the selling of property or negotiating of contracts for his employer) from his employer if they were computed by reference to time actually spent by the employee travelling away from The appellant submitted that the amount of $1,500 received as travel expenses (mileage and rest expenses) was reasonable and that he had to travel outside the municipality where the employer’s establishment was situated. ...

(B) is paid in connection with... the rendering of services for his employer or a foreign affiliate of his employer. ...

He concluded by stating that the Comité paritaire de l’industrie de l’automobile de Montréal et du district (hereinafter referred to as the “parity committee’’) is not the employer of the employees nor the representative of the employer; that the employees have not performed any duties and functions for the parity committee; and that section 153 and the Regulations envisage a close connection between the person paying the remuneration and the person for whom the employee performs his duties and functions. ...

He corroborated Mr Crang’s evi- dence that the appellant had connections with a builder (Mr Schram) and that Mr Crang and Mr Elliott had management experience. ...