Robert is a salesperson employed by Candy-Land Limited. He receives commission based on sales. During 2008, Robert received total commission income of $15,000. He is having trouble determining what expenditures will be deductible by him in computing his 2008 income from employment for tax purposes. He provides you with the following list of expenditures incurred by him during 2008. 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 T2200.Travel Costs: Meals (consumed while travelling more than 12 hours from employers main office) Bus and taxi fares Accommodation Automobile operating expenses correctly computed for tax purposes based on 85% employment use of automobile Opening UCC on automobile purchased last year and used 85% in 2008 for employment purposes; the applicable CCA rate is 30% $ 800 325 4,200 5,800 25,415 Home office space expenses (the following are 100% of the relevant costs for the year; Roberts home office occupies approximately 15% of the total square footage of his home). Assume that Robert meets the criteria set out in the Income Tax Act for deducting home office expenses. Property taxes: House insurance Repairs and maintenance Mortgage interest Utilities General office expenses: Cost of rented computer, printer, fax and photocopy machine Paper and other supplies Promotion expenses: Christmas cards, business cards and letterhead Christmas gifts to large clients (not meals or entertainment) Client entertainment expenses: Meals with client Theatre tickets given to clients $ 5,500 480 150 6,000 5,000 $17,130 $1,630 425 $2,055 $1,050 500 $1,550 $2,400 1.200 $3,600 Required: (A) Calculate Roberts maximum 2008 deductible employment expenses for tax purposes.

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