The taxpayer sold videos on commission and worked from an office in his home, and claimed deductions for home office expenses and for travel to and from his house for work. Paris J found that it was inconsistent for the Minister to allow the office deductions (i.e. to accept that there is a home office) and disallow the travel expense deductions (i.e. to reject that there is a home office), and therefore allowed the travel expenses.
The taxpayer's deduction of a travel allowance from his employer and loan payments on his car were disallowed pursuant to s. 8(1)(f)(v).