Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- summary under Section 67

After finding that expenses incurred by the taxpayer in connection with a trip to Las Vegas by him and six other people including his wife and some Amway distributors were not deductible by virtue of not being incurred for an income-producing purpose, Lamarre J. went on to indicate that even if s. 18(1)(a) had not prohibited the deduction of the expenses, the expenses were so excessive as to be unreasonable and therefore non-deductible by virtue of s. 67, given that the expenses incurred for the trip represented one-third of gross income for the year.