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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 his 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. 8(1)(i) Dues and other expenses of performing duties. ... —all amounts received by him in the year as an allowance for personal or living expenses or as an allowance for any otner purpose, except (v) reasonable allowances for travelling expenses received by an employee from his employer in respect of a period when he was employed in connection with the selling of property or negotiating of contracts for his employer. 4.2 The following cases were cited by the respondent: Case Law Cyril John Ransom v MNR, [1967] CTC 346; 67 DTC 5235; F Joan Meier v MNR, [1967] Tax ABC 324; 67 DTC 224; Michael J Zukiwski v MNR, [1977] CTC 2371; 77 DTC 261; Eric O Claus v MNR, [1966] Tax ABC 395; 66 DTC 248; Anthony Cekota v MNR, [1964] Tax ABC 279; 64 DTC 654; Pook v Owen, [1968] 1 All ER 261. 4.3 Comments The Board is of the view that the appellant satisfies the conditions in paragraph 8(1)(f). ...

When an employee is reimbursed under his contract of employment for the expenses which he incurs in order to earn his commission income, the latter is not entitled to deduct any fur- ther expenses whatever the reason that they are not reimbursed, such as the fact that the employer feels it should not reimburse this or that expense because the employee has not proven that it was incurred in connection with sales, or that the employee decided not to claim a reimbursement from his employer. ... Thus in computing his income for the 1970 taxation year the appellant cannot deduct the expenses claimed up to the amount of $3,678.21, because in his employment with Gérard Parizeau Ltée he was entitled to be reimbursed for all expenses incurred in connection with sales. ...

—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 (i) travelling or personal or living expense allowances (A) expressly fixed in an Act of the Parliament of Canada, or (B) paid under the authority of the Treasury Board to a person who was appointed or whose services were engaged pursuant to the Inquiries Act, in respect of the discharge of his duties relating to such appointment or engagement, (ii) travelling and separation allowances received under service regulations as a member of the Canadian Forces, (iii) representation or other special allowances received in respect of a period of absence from Canada as a person described in paragraph 250(1)(b), (c) or (d), (iv) representation or other special allowances received by an agent-general of a province in respect of a period while he was in Ottawa as the agentgeneral of the province, (v) reasonable allowances for travelling expenses received by an employee from his employer in respect of a period when he was employed in connection with the selling of property or negotiating of contracts for his employer, (vi) reasonable allowances received by a minister or clergyman in charge of or ministering to a diocese, parish or congregation for expenses for transportation incident to the discharge of the duties of his office or employment, (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 (A) the municipality where the employer’s establishment at which the employee ordinarily worked or to which he ordinarily made his reports was located, and (B) the metropolitan area, if there is one, where that establishment was located, in the performance of the duties of his office or employment, (viii) such part of the aggregate of allowances received by a volunteer fireman from a government, municipality or other public authority for expenses incurred by him in respect of, in the course of, or by virtue of the discharge of his duties as a volunteer fireman, as does not exceed $300, or (ix) allowances (not in excess of reasonable amounts) received by an employee from his employer in respect of any child of the employee living away from the employee’s domestic establishment in the place where the employee is required by reason of his employment to live and in full-time attendance at a school in which the language primarily used for instruction is the official language of Canada primarily used by the employee if (A) a school suitable for that child primarily using the language of instruction is not available in the place where the employee is so required to live, and (B) the school that the child attends is the school closest to that place in which that language is the language primarily used for instruction. ...

During 1972 the appellant, then known as Kalium Chemicals Ltd, of Regina, Saskatchewan, carried on the business of mining, producing and marketing potash in connection with which it required the use of railway cars to transport its products both within and outside Canada. ... Paragraph 212(1)(d) reads as follows: 212. (1) Every non-resident person shall pay an income tax of 25% on every amount that a person resident in Canada pays or credits, or is deemed by Part I to pay or credit, to him as, on account or in lieu of payment of, or in satisfaction of, (d) rent, royalty or a similar payment, including, but not so as to restrict the generality of the foregoing, any payment (i) for the use of or for the right to use in Canada any property, invention, trade name, patent, trade mark, design or model, plan, secret formula, process or other thing whatever, (ii) for information concerning industrial, commercial or scientific experience where the total amount payable as consideration for such information is dependent in whole or in part upon (A) the use to be made thereof or the benefit to be derived therefrom, (B) production or sales of goods or services, or (C) profits, (iii) for services of an industrial, commercial or scientific character performed by a non-resident person where the total amount payable as consideration for such services is dependent in whole or in part upon (A) the use to be made thereof or the benefit to be derived therefrom, (B) production or sales of goods or services, or (C) profits, but not including a payment made for services performed in connection with the sale of property or the negotiation of a contract, (iv) made pursuant to an agreement between a person resident in Canada and a non-resident person under which the non-resident person agrees not to use or not to permit any other person to use any thing referred to in subparagraph (i) or any information referred to in subparagraph (ii), or (v) that was dependent upon the use of or production from property in Canada whether or not it was an instalment on the sale price of the property, but not including an instalment on the sale price of agricultural land, but not including (vi) a royalty or similar payment on or in respect of a copyright, (vii) a payment in respect of the use by a railway company of railway rolling stock as defined in the definition “rolling stock’’ in section 2 of the Railway Act, (viii) a payment made under a bona fide cost-sharing arrangement under which the person making the payment shares on a reasonable basis with one or more non-resident persons research and development expenses in exchange for an interest in any or all property or other things of value that may result therefrom, (ix) a rental payment for the use of or the right to use outside Canada any corporeal property, or (x) any payment made to a person with whom the payer is dealing at arm’s length, to the extent that the amount thereof is deductible in computing the income of the payer under Part I from a business carried on by him in a country other than Canada; it should be noted that subparagraph 212(1)(d)(vii) was amended and clauses (A) and (B) added by SC 1974-75-76, c 26. ...

Finally, he pointed out that the appellant had obtained all necessary approvals from the Companies in connection with the transfer of assets to Marentette Limited. ... The Board takes the position that any “goodwill” which did exist in the agency would relate to the Companies, not to the appellant, and that there is no connection between the alleged $38,000 “reserve” and any personal goodwill of the appellant. ...

Only after that need consideration be given to whether the acquisition had been “for the purpose of gaining or producing income therefrom.. 9) This leads me to believe that where such direct and conclusive connection between the legal obligation and a relevant amount payable is not evident, the responsibility for the taxpayer to establish such a connection may well extend considerably beyond the mere indication of the apparent use made of the borrowed funds. ...

Accordingly we cannot at this point enter into any formal agreement concerning this payment of $117.00 per week and simultaneously with the forwarding of this letter we are serving upon your client a subpoena with a notice to you to examine him under oath in this connection. ... Whereas Article 186 of the Civil Code was written in connection with the civil status of persons, the legislator’s intention, in the area of application of paragraph 11 (1)(l) of the Income Tax Act, is to restrict to alimony payments alone the deductions allowed to taxpayers, thus preventing abuse of such deductions. ...

This company had been operating for some time, manufacturing concrete tubs for washing purposes in connection with washing machines, as I interpret the evidence. ... Mr Sutherland is a busy lawyer, without question, and a man of great integrity and a man who has produced, either personally or under his direction, some very commendable work in connection with these. clients. ...

Counsel having agreed that 1965 was the pertinent year of deduction and this evidently having been the only bone of contention, I fail to see why the appellant should not be allowed the sum claimed and, accordingly I find in the appellant’s favour in this connection and direct that a larger reserve be granted by the respondent regard being had to the fact that reserves for the six other debts were allowed in toto. ... In this connection there is in dispute a claimed doubtful debts reserve of $118,579.95 arising principally from the lending of money by the appellant to, for the most part, certain selected borrowers. ...

The sale included “all the undertakings, (leasehold interests and the right to enter into leases as set forth in the agreement), and assets belonging to or used in connection with the said businesses of the Vendor, as a going concern”. A further specification of the object of the sale indicated that without limiting the generality of the said description, the following was included: (a) the goodwill of said businesses, together with the exclusive right of the purchaser to use the trade name under which the stores were known to the public, (b) the inventory of stock-in-trade owned by the vendor, and (c) the fixed assets, like furniture and fixtures, etc, used in connection with the businesses. 3 For all the assets mentioned under (a) a price of $290,000 was agreed upon. ...