Travel between home and work was personal expense and not to be deducted as employment expense

Tax - Income Tax - Employment Income

Taxpayer was employed as security guard in film and television industry and when he filed his tax returns, from 2012 to 2014, he deducted various expenses from his employment. These expenses included accounting fees, vehicle and travel expenses and home office expenses. Minister denied deduction of those expenses. Taxpayer appealed. Appeal dismissed. Regarding vehicle and travel expenses, it was production companies and not film and television companies that issued T4’s for him and production companies should have issued T2200s to him, but they did not. Taxpayer did not meet standard in Chow v. The Queen, and even if taxpayer had met standard and was not required to produce T2200, expenses he claimed would still not be allowed. Law was clear that travel between one’s home and work was personal expense and thus was not to be deducted as employment expense.

Dnebosky v. The Queen (2019), 2019 CarswellNat 1230, 2019 CarswellNat 1242, 2019 TCC 78, 2019 CCI 78, David E. Graham J. (T.C.C. [Informal Procedure]).

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