The taxpayers were a husband and wife truck-driving team who were on the road generally for two weeks at a time during which they slept in a bunk in the tractor but paid for the use of shower facilities at truck stops, and paid for restaurant meals without keep a log. After noting (at para. 9) that the Act does not require that there be a claim for an amount expended on lodging before there can be a claim for meals expense for the same days (whereas on the facts of the case the taxpayers on rare occasions would pay for motel lodging), that it would produce a nonsensical result for the statute not to allow a deduction for a shower for a trucker who sleeps in the tractor while permitting a full deduction if the trucker chose to stop for a motel the night, and before noting that he was sure that the taxpayers would have been entitled to deduct larger amounts if they had gone to the trouble of keeping receipts and a log of their expenditures, Bowie J. allowed them a deduction (multiplied by 50% in light of s. 67.1(1)) of Cdn.$40 per day for meals for each day on the road in Canada, and U.S.$40 per day for each day for each on the road in the United States, together with allowing them a further deduction for the estimated cost of using showers.
Bowie J. also noted that the test of reasonable expenses was a test of "whether any reasonable trucker would have paid that amount", rather than a question of what "would be a reasonable amount for a trucker to pay for meals each day" (p. 850).