-while away from home in pursuit of a trade or business, shall be permitted as deductions. But of course it is a principle that should not apply generally. It could not, for example, be applied to a person who is working at home. He has lodging and living expenses, but it would never do to permit him to deduct those from income for income tax purposes, because the income tax is upon the income which he receives for the purpose, among other things, of meeting his living expenses. As I say, it is hard to know where to draw the line. It has always been the law since the inception of the income war tax act that sessional indemnities are income and taxable as income, and that no deduction is allowed for the cost of meals and room in Ottawa any more than deduction in respect of living expenses is allowed for the great mass of the population of the country.