Airfares incurred for commuting to work cannot be claimed as deductible expenses

The Tax Court of Canada ruled that airfares for commuting to work were not an allowable deduction as employment expenses.

The Tax Court of Canada ruled that the taxpayer's commuter airfares between his Ottawa home and his employer's Regina office were not tax-deductible.

The taxpayer regularly commuted between the two places, claiming to have a home office in Ottawa.

The judge determined that the taxpayer's commuting expenses were not deductible, as the decision to live in a particular location is a personal one, and the expenses associated with commuting to work are considered personal expenses, and therefore not tax-deductible.

Disclaimer:
“Please note that the information provided in this article is of a general nature and may not be accurate for your specific situation. The information is current as of the date of posting and is not intended to provide legal advice. It's always recommended that you consult with a professional accountant and lawyer for personalized guidance and advice."