Adams v. R., (sub nom. R. v. Adams) 98 D.T.C. 6266, [1998] 2 C.T.C. 353 -- summary under Paragraph 6(1)(e)

The taxpayers were car salesmen who leased automobiles from the dealership, were required to ensure that the vehicles were on the premises of the dealership during normal business hours and free of personal items, and otherwise could use the automobiles as they wished. In overturning a finding of the Tax Court that in these circumstances s. 6(1)(e) did not apply because the taxpayers did not have "unrestricted use" of the automobiles, Robertson J.A. found (at p. 6270) in light of the broad language of s. 6(1)(e) and its legislative history that "the purpose for which the employer's automobile was made available is not a relevant consideration".