The taxpayer left his position at an airline soon after having been sent to a $12,000 flight course. Pursuant to his employment contract, he reimbursed the employer approximately $9000 of his training costs. He sought to deduct this amount under s. 8(1)(i)(iii). Masse DJ dismissed the taxpayer's appeal as training is not a "supply" (namely, "material used directly in the performance of employment duties" - para. 28) that can be "consumed" (i.e., "rendered useless by being used - para. 35) in the performance of duties of employment. Furthermore (para. 39):
The amount paid was as damages liquidated in advance, payable upon termination of employment and not in the performance of the appellant's employment duties.