The taxpayer carried on a business of providing information technology training courses, many of which were provided at a hotel where breakfast and lunch were provided to participants. The course fee did not itemize a charge for these meals. These catering expenses were deductible under s. 67.1(2)(a). It was irrelevant whether the provision of the meals was a minor or significant part of the ordinary course of business of the taxpayer's business - Webb J. noted (at para. 10) that, for example, airlines were allowed to deduct passenger meal expenses under IT-518R (para. 9). Webb J. also stated (at para. 13):
Not identifying [on the invoices] each item that is provided as part of a package does not mean that any particular item is not being provided for compensation.