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—where the taxpayer was employed. in the year in connection with the selling of property or negotiating of contracts for his employer, and (i) under the contract of employment was required to pay his own expenses, (ii) was ordinarily required to carry on the duties of his employment away from his employer’s place of business, (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travelling expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing his income, amounts expended by him in the year for the purpose of earning the income from the employment (not exceeding the commissions or other Similar amounts fixed as aforesaid received by him in the year) to the extent that such amounts were not (v) outlays, losses or replacements of capital or payments on account of capital except as described in paragraph (j), or (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer’s income for the year if the employment were a business carried on by him; 4.2. ...

Minister of National Revenue, [1978] CTC 2303, [1978] DTC 1253 A W Prociuk:—The appellant, Frank J Allan, appeals from the respondent’s reassessment of his income for the taxation years 1972 and 1973 wherein expenses in the sums of $6,491.82 for 1972 and $8,999.94 for 1973 were disallowed on the ground that they had not been shown to have been incurred by the appellant for the purposes of earning the income from the employment within the meaning of paragraphs 8(1)(f) and (h) of the Income Tax Act which read as follows: 8. (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of. the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for his employer, and (i) under the contract of employment was required to pay his own expenses, (ii) was ordinarily required to carry on the duties of his employment away from his employer’s place of business, (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travelling expenses in respect of the taxation year that was, by virtue of subparagraph 6(1) (b)(v), not included in computing his income, amounts expended by him in the year for the purpose of earning: the income from the employment (not exceeding the commissions or other similar amounts fixed as aforesaid received by him in the year) to the extent that such amounts were not (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j), or (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer’s income for the year if the employment were a business carried on by him; (h) where the taxpayer, in the year, (i) was ordinarily required to carry on the duties of his employment away from his employer’s place of business or in different places, (ii) under the contract of employment was required to pay the travelling expenses incurred by him in the performance of the duties of his office or employment, and (iii) was not in receipt of an allowance for travelling expenses that was by virtue of subparagraph 6(1)(b)(v), (vi) or (vii), not included in computing his income and did not claim any deduction for the year under paragraph (e), (f) or (g), amounts expended by him in the year for travelling in the course of his employment; The appellant was employed as a salesman by Merrill Lynch Royal Securities Ltd at Toronto, since 1959. ...

Each union member received this supplementary benefit irrespective of what outside work he did or what services he actually provided during the strike as long as he supported the strike movement and participated, in some measure, in picketing or surveillance, union headquarters office work, or duties of some kind in connection with the publication of the Victoria Express. ...

In fact, he terminated his connection with the business in October 1970. ...

An interim court order, which included support payments, had been obtained by the appellant in 1969 but it had been dismissed in connection with an action for divorce in 1970. ...

The husband shall provide a two-bedroom upper apartment for the wife at 24 John Street North, in Aylmer, Ontario which shall include livingroom, diningroom, kitchen, two bedrooms, bathroom and a separate entrance and shall provide for all utilities in connection with said apartment. ...

I say this because that individual first referred to is next referred to in connection with his family. ...

The amounts of $3,604.05 and $7,947.03 were disallowed by the Minister on the grounds that they cannot reasonably be regarded as business losses because they were not incurred in connection with a business carried on for profit or with a reasonable expectation of profit. ...

In this will there are some dispositions in respect of the income of the residue of his estate and one of them is made in favour of his surviving spouse in connection with a somewhat similar disposition in favour of the testator’s mother. ...

Nor should it be claimed that the taxpayer contracted them in connection with a business it carried on, since at that point there was no business. ...