28 Introduction to Federal Income Taxation in Canada *`Question 8 ( 18 minutes ) ( Chapter ] ] Robert is a salesperson employed by Candy - Land Limited . He receives commission based on sales. During 2016. Robert received foul commission income of $15. 000 . He is having trouble determining what expenditures will be deductible by him in computing his 2016 income from employment for lax purposes . He provides you with the following list of expenditures incurred by* him during 2016. All of these expenditures are required to be paid by Robert under his contract of Employment and , where necessary . his employer will duly sign form Izzo`.` Travel Costs` Meals ( consumed while travelling more than 12 hours from employer's main office* !* $ BODY Has and lau fare!` 325 Accommodation 1.20 0 Automobile operating expenses correctly computed For Lax purposes based on $3 {`` Employment use of automobile* S. BOO Opening UCE on automobile purchased last year and used $5% in 2016 for Employment purposes . the applicable CCA rule is 30^#` 29:415 Home office space expenses ( the following are 100%! of the relevant costs For the year , Robert's home office occupies approximately 15% of the local square footage of his home ) . Assume that! Robert meets the [mienia set out in the Income Tar Mer for deducting home office expenses . $ 5.500 HOUSE INTHISACE* HEpain and maintenance* 150 MONEYFE INTETES! 6,000 $17. 130 General office expenses` Call of rented computer . printer , fax and photocopy machine $1. 630 Paper and other supplies 475 $2.095 Promotion capenick . Christmas cards, business cards and kellerhead $1.050 Christmas Fills to large clients ( not meals or entertainment ) SLEEP Client Entertainment expenses " Mesh with client* $2,400 The sure lickers given la clients 1.20 0 Required :` [ A] Calculate Robert's maximum 2016 deductible employment expenses for lax purposes . ( B ) Briefly comment on any hiems excluded from your calculation