Campbell J. found that, although Crawford provides that an employee must have meal and lodging expenses in order to qualify for a s. 8(1)(g) deduction (i.e. the two requirements must be "read conjunctively"), there is no requirement that the meal and lodging expenses be connected to each other. This did not assist the taxpayer in the present case, however, because he was unable to prove that his claimed meal expenses were incurred away from his municipality.
Campbell J. also remarked that the distinction drawn in Information Circular IC73-21R9 between a "meal" prepared in a restaurant or other business and a "lunch" prepared by the employee is "simply incorrect" (para. 17). There is nothing in s. 8(1)(g) to suggest that lunches prepared at home are not "meals."