Précis: Mr. Mendoza claimed a transit pass credit in respect of his use of a Toronto Transit Commission (“TTC”) pass. CRA denied the claim because he could not produce a record from TTC detailing the nature of his use of the pass. The Tax Court accepted Mr. Mendoza’s evidence of the nature of his use of the pass and rejected CRA’s position. There was no order as to costs as this was an informal procedure appeal.
Mendoza v. R - TCC: Transit pass credit allowed where TTC did not produce record of useREAD MORE »