Précis: Ms. Kassa worked as a home health care service provider which required her to have the use of a car to drive to visit her clients. She claimed various deduction including roughly $10,000 per year in car expenses. CRA denied her claims and she appealed three taxation years to the Tax Court. The Court allowed her appeal in part. She was entitled to a reasonable allowance for car expenses which worked out to roughly 40% of the amount she had claimed.. Although this was an informal procedure appeal the Court took the unusual step of awarding Ms. Kassa her costs.
Kassa v. R. – TCC: Home health care service provider entitled to reasonable car expensesPlus >