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Therefore, the conclusion is that the appellant must be considered in class I and the losses must be taken into account in the computation of the income. ...

The Board has considered the proposal of the Division for a two-year agreement, but, having regard to the time of year during which the arbitration process has been taking place, and insufficient evidence on 1980 and 1981 economic trends presented at hearing, it is agreed that the current agreement be for a one-year period commencing January 1, 1980. 3. ...

The relevant section of the Income Tax Act to be considered is paragraph 8(1)(h) under the heading “deductions allowed”’: Sec. 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: (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 his 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(l)(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 employ- ment. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

Indeed, the travel agents were guests and did not have to pay. 4.03.3 Counsel for the appellant referred to the John Barnard Photographers Ltd case, where the Honourable L Cardin, Chairman of the then Tax Review Board, allowed the appeal for the expense of a boat which was considered as a commercial boat and had been formerly used by such agencies as the Police Coast Guard: The taxpayer company, engaged in illustrative photography and publishing, decided to create a fishing almanac containing a wide range of features which it hoped to sell primarily to tourists. ...

I see no reason why evidence of facts arising after Valuation Day should not be considered if they were reasonably and substantially predictable on that day and it is a reasonable expectation that the willing seller or purchaser referred to in the definition would have taken them into consideration. ...

They were regarded as good tenants and occupancy by them was considered as protected but if they vacated suite 327, the appellant was most concerned that he might be unable to secure approval of the other condominium owners to new tenants. ...

They will be cited in the analysis as required. 4.02 Commentary and Case Law The Court considered the following commentary and case law: 1. ...

I accept their testimony to the effect that the modification of matrimonial regime and the partition of property had been considered and discussed before the investigation took place on October 13, 1979. ...

By agreement of the parties and with the consent of the Court, the computation of the appellant’s net worth assessments for 1976 to 1978 inclusive, for practical purposes, will be considered here on the assumption that the appellant is the sole proprietor of Riviera Pizza, the understanding being that the decision rendered and the quantum determined in this appeal will apply “mutatis mutandis” to the assessments to be made with respect to the half-interest of the appellant’s wife in Riviera Pizza. ...