Kelowna Flightcraft Air Charter Ltd. v. The Queen, 2003 DTC 611, 2003 TCC 347 -- summary under Paragraph 67.1(2)(c)

The taxpayer, which chartered out its aircraft to customers, paid the crew a per diem meal allowance. The meal allowance was deductible in full to the taxpayer given that it recovered the amount of the allowance from its customers (it being sufficient that the customers were billed in a lump sum without detailed particulars) (s.67.1(2)(c)) and given that the taxpayer's aircraft were "places of business" (s.67.2(e)).