KITCHENER, Ont. — Another truck driver, Arthur Hiscoe, has fought CCRA in Tax Court and won the right to claim more than 50 per cent of $33 for daily meals and won.

In ruling on the case, Justice E.A. Bowie permitted a daily receipt-free deduction based on US$40 per day rather than the standard 33 Canadian greenbacks.

“I accept the Appellant’s evidence that he spent, on average, US$40 per day for meals in 1998 and 1999,” says the Tax Court judge.” While he could not recall every meal, nor be expected to, I believe his estimate to be reasonably accurate.”

The amounts to be allowed for meals therefore are: For 1998, US$40 x 320 days x 50% = US$6,400 or C$9,600; and for 1999, US$40 x 196 days x 50% = US$3,920 or C$5,880.

“…The Minister’s counsel took the position not only that (Hiscoe) had not proved the amount he spent for meals, but in the alternative, that any amount greater than C$33 per day does not pass the test of reasonableness imposed by subsection 67.1(1),” Bowie explains.

“Reasonableness, however, is not governed by the Minister’s opinion, or even the Court’s. The question to be asked is whether anyone in (Hiscoe’s) circumstances, acting reasonably, could pay the amount in question for meals.”