Summary:

The Commission quite properly ascertained the correct proportion of claimant's earnings which should be classed and deducted as expenses and that his true and correct income earned for playing hockey amounted to $897. There is no evidence before the Board to support the statement that "game play never even meets the expenses of a player". Such evidence would be irrelevant in any case, the question being what expenses did claimant incur. No help to surmise that othersspend all their earnings. There can be no doubt but that an athlete who receives compensation from a club for participating with others as a team in competitive sport to which the public are admitted on payment of a fee is engaged in employment. [p. 4]