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The Board believes that the conduct of the appellant and his partner was motivated by much more substantial considerations. ...

Evidence and Argument The appellant repeated the general circumstances related in his notice of appeal, and requested consideration from the Board on the basis that such expenses—parking, coffee, liquor, meals, pay telephone booth calls, etc—are inevitable and a necessary part of performing his functions, and the results are reflected in the substantial commission earnings reported. ...

In consideration of the purchase price the appellant was appointed the official brokers of Harvey for a period of six years for all insurance matters. ...

Finally, it should be noted that the appellant is now in his 59th year and although the funds to develop and operate the camp apparently are now available to him, there would be other considerations before he left his present office in Toronto to embark both financially and physically on such a venture. ...

In reassessing the two years under consideration, on March 10, 1976, the respondent disallowed expenses totalling $4,902.54 for 1973 and $4,480.30 for 1974. 3.11. ...

Counsel submitted for the Board’s consideration the following cases [and statutes]: Marsellus v Marsellus (1970), 11 DLR (3d) 146 (Ont CA) Felix v Felix (1973), 34 DLR (3d) 48 (Ont HC) Dinel v Dinel, [1971] 3 OR 641 (Ont HC, Chambers) Pawelko v Pawelko (1970), 12 DLR (3d) 279 (Sask QB) The Matrimonial Causes Act, RSO 1970, 265 The Infants Act, RSO 1970, c 222 Peace River Power Development Co Ltd v BC Electric Ltd (1964), 47 DLR (2d) 751 (BCSC) Broad v Ellis, [1956] OWN 180 (Ont HC, Chambers) Re McCurdy, [1954] OWN 117 (Ont CA) Neil v McMillan (1868), 27 UCRQB 257 (CA) Sterling Trusts Corp, Merry Estate v MNR, 10 Tax ABC 119; 54 DTC 122 Findings Exhibit A-2 upon which the assessment is based appears to the Board to be a draft or series of notes regarding the divorce action. ...

After all there surely must be a human side to every law which takes into consideration the spirit of the law as well as the letter of the law. ...

It now appears that all private schools receive the same consideration. ...

In analysing the nature of the payment of $49,029.03 made by the appellant to her clients, I find not only that there was no legal obligation on the part of the appellant to pay the amount to her clients, but there was no consideration whatsoever on the part of the clients for moneys so paid to them and no commitment that they would continue to invest through the appellant’s services (Exhibit A-3). ...

Considering the evidence of Mr McEwen, which I accept, I think that there is certainly, in the manner in which he and his co-shareholder operated the business, justification for the granting of these bonuses in consideration of the work they were doing. ...