The taxpayer was hired as a fire chief for the fire department for the City of Salaberry and was required for one week out of every three to be on call 24 hours a day within the city limits. Rather than move to Salaberry from the family home 30-40 kilometres away, the taxpayer rented a small apartment in the City for use during the weeks he was on 24-hour duty.
In finding that the rentals for this apartment were a deductible travel expense, Paris J. noted