Précis: Mr. Kalryzian, who was self-represented, claimed deductions exceeding 50% of his gross income from his employment as a salesperson in each of the 2007 and 2008 taxation years. CRA denied the bulk of the expense claims, including a claim of roughly $9,000 in 2008 from a partial rental property (he and his girlfriend jointly owned the property and lived in a portion of it). Mr. Kalryzian appealed to the Tax Court.
Kalryzian v. R. - TCC: Salesman denied inflated expense claims, rental lossREAD MORE »