You have just finished meeting with Paul and Christine, a married couple, who have come to you for some tax advice. They brought along information about Pauls employment income for 2019.

For several years, Paul has been a commission salesperson working for a company that sells technology solutions to businesses. For 2019, he earned a base salary of $180,000 plus commissions based on his sales. He travels across the country for work and is very successful. He is responsible for paying certain expenses when he is travelling, while his employer is responsible for other expenses. Paul is responsible for paying any entertainment and promotional costs he incurs, as well as air transportation, hotel, and meal costs while he is travelling for business.

Beginning March 1, 2019, Pauls employer provided him with a leased vehicle for the rest of the year. He had no car before this date. As his employer does not have an office in Vancouver, Paul operates out of his home office, where he principally conducts business. He has a desk and computer equipment that he owns. This office represents 10% of the floor space in Pauls home. While he does not see clients at his home, he does use this space exclusively for business.

Paul provides you with the following information for 2019:

Paul: Salary paid during the year Commission income paid during the year	$180,000 20,000
Expenses paid personally: Utilities for house Minor repairs to home Property taxes Travel costs (airline tickets and hotel costs) Meals while travelling Entertainment of clients Promotional material (brochures) House insurance Mortgage interest New computer and printer purchased this year Golf membership for golfing with clients	$2,000 1,700 3,500 15,000 5,000 6,000 200 600 10,000 2,500 4,000
Benefits paid for by employer: Vacation for Paul and Christine as a reward for having the largest increase in sales this year Health and dental benefits Long-term disability insurance with wage-loss protection Group term life insurance Financial planning annually, employer pays for one meeting with a financial planner for each employee Gift to Paul provided on his birthday front-row tickets to a hockey game Monthly lease payment on the company car Car operating costs (maintenance, fuel, insurance) Total kilometres driven Personal kilometres driven	$6,000 2,000 500 960 1,000 900 750 6,000 40,000 km 15,000 km
Gift from customer: Golf clubs as a gift from a very happy customer	$1,200
Pauls payment to his employer for personal use of the vehicle within 45 days of the year end	$1,500

a) Determine the expenses that Paul can deduct from his employment income. Calculate the expense deductions for sales and non-sales employees and explain items that are excluded from your calculations. Briefly explain whether Paul should claim expenses as a sales or non-sales employee.