Précis: The taxpayer (referred to in the decision as MG) claimed deductions for expenses in connection with a Mercedes Benz used by him in his work in 2014 and 2015 (he had been previously allowed motor vehicle expenses in connection with another car, a Nissan, operated by him). He also claimed amounts paid to “telemarketers” in connection with the sales activities. The Tax Court found that the taxpayer had not met the evidentiary onus necessary to support either category of expenses. The appeal was dismissed without costs since this was an informal procedure appeal.
Galvis v. R. – TCC: Taxpayer, a salesman of business devices, such as credit card readers, not entitled to additional motor vehicle expenses or costs of using “telemarketers”READ MORE »