Précis: Mr. Ehsan ran a small cleaning service and did odd jobs on the side. CRA did an indirect audit and increased his income by $16,504 and $1,940 in 2008 and 2009, respectively. It also disallowed expenses totalling $12,494 (48%) and $18,202 (65%) in the same respective years. Before the Tax Court he was represented by his daughter who does not appear to have been a lawyer or accountant. Mr. Ehsan had to testify through an interpreter. At the commencement of trial the Crown made a number of concessions:
Eshan v. R. - TCC: Small cleaning service skewered by CRAREAD MORE »