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Court of Quebec finds that incorporated repairman was not carrying on a personal services business due to factors such as independence from agency control, provision of own tools, and flexible hours. A foreman-supervised incorporated repairman was found by the Court of Quebec to not be engaged in a personal services

The Tax Court permitted an employee to deduct cell phone expenses as a cost of supplies consumed directly in the performance of work duties. This ruling is particularly noteworthy as the employee was able to claim the deduction despite lacking proper records for the expenses. An employee, who worked as

The Tax Court of Canada ruled that expenses incurred by an actor for clothing used in promotions were not tax deductible. The judge ruled that the expenses claimed by a teenage actor for clothing, which he argued were necessary to maintain his image for auditions and promotional appearances, were not

It is not possible for a non-severable piece of land to have two different beneficial owners for the primary residence and business sections. The owner of a non-severable farming land wishes to transfer the farming section of the property to a corporation that they wholly own, while maintaining beneficial ownership

Employees working remotely at a logging site were unable to subtract their expenses for lodging and meals from their logs. The logging workers commuted from their residences to a forest camp, where they were provided with room and board and then transported to the logging site on a daily basis.

Utilizing confirmed space passes, but not standby passes, by airline staff constitutes a taxable benefit. The Canada Revenue Agency (CRA) has verified that the use of confirmed space airline passes, excluding standby passes, by active airline employees is considered a taxable benefit, valued at the price of purchasing the space.