http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71985/index.do 
Murray v. The Queen (June 16, 2014 – 2014 TCC 197) was a case of little interest:
[1] This appeal relates to the Appellant’s 2011 taxation year in which the Minister of National Revenue (the “Minister”) disallowed various expenses. The issues raised by the Appellant were whether he was entitled to deduct (a) premiums in the amount of $1,441.56 which he had paid for a private health care plan; and, (b) rent in the amount of $8,400 for his office.
In the first place the court held that he had not paid for a private health care plan:
[5] The documentary evidence presented by the Appellant did not support his statement that he had paid premiums to a private health plan. His premiums were shown as a deduction from his Public Service Pension with the Federal Government. The definition of “private health services plan” in section 248 of the
Income Tax Act (“ITA”) specifically excludes a plan established under an Act of Parliament. The premiums paid by the Appellant do not qualify as deductions.
His claim that he paid $8,400 for the rent of an office was likewise dismissed:
[9] The Appellant claimed that his office rental expense was $8,400 and that his office was located at 605-1090 Kristin Way. He denied that he lived at 605-1090 Kristin Way and insisted that this apartment was only used as an office. However, he refused to give his home address or to answer any questions with respect to his home.
[10] It was explained to the Appellant at the beginning of his hearing that he had the onus of showing that the Minister’s assumptions were incorrect. This he did not do. His evidence on this issue consisted of self serving statements.
[11] I have concluded from the evidence that the Appellant resided at 605-1090 Kristin Way and if he had an office, it was in his home. The Appellant has not provided any details about his office.
As a result the appeal was dismissed.