Tax Court of Canada


Tax

Income tax

Employment income

Taxpayer did not prove prima facie case that rebutted Minister’s assumptions

Taxpayer claimed employment expenses for home office, periodicals, insurance, repairs, car expenses, meals and entertainment, gifts, travel and commission. Minister of National Revenue denied deduction of claimed employment expenses of $87,647 because appropriate documentation was not provided. Taxpayer appealed. Appeal dismissed. Taxpayer did not prove prima facie case that rebutted Minister’s assumptions. Section 8 of Income Tax Act did not allow deduction of commission payment in purchase of security. Form stated that taxpayer’s travel and home office were not required for his employment.

Ross v. The Queen (2018), 2018 CarswellNat 4649, 2018 CarswellNat 8095, 2018 TCC 165, 2018 CCI 165, B. Russell J. (T.C.C. [Informal Procedure]).

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