Précis: The taxpayer, an employee who sold advertising, claimed substantial motor vehicle and home office expenses ($5,427 and $6,207, respectively) as well as accounting fees of $734. CRA disallowed the accounting fees and reduced the motor vehicle and home office expenses to $2,895. At trial the Crown increased the allowable motor vehicle and home office expenses to $664 and $4,874, respectively. The Tax Court denied the accounting fees and declined to award any additional motor vehicle or home office expense beyond those conceded by the Crown. This was an informal procedure appeal and there were no costs awarded.
Wallens v. R. – TCC: Court rejects taxpayer’s motor vehicle, accounting and home office expenses claims (in excess of what was allowed by the Crown)READ MORE »