Précis: Mr. Urquhart acted as a sales manager and commission salesman for a car dealership. His evidence was that he was required to bear some expenses in connection with the commission income he earned selling cars. The Tax Court rejected his evidence. The Federal Court of Appeal reversed the Tax Court in part holding that certain of his expenses were deductible. Since there was mixed success on the appeal there was no order as to costs.
Urquhart v. R. - FCA: Car salesman’s expenses allowed in part, reversing Tax CourtREAD MORE »