https://decisia.lexum.com/tcc-cci/decisions/en/item/309786/index.do
Chao v. The Queen (May 2, 2018 – 2018 TCC 72, Jorré D.J.).
Précis: The taxpayer claimed $1,149 in employment expenses in 2010. The Court disallowed them because they did not qualify for deduction and no forms T2200 had been submitted by the taxpayer showing that the expenses were conditions of employment (nor had she taken steps to obtain such forms). Nevertheless the Court awarded $200 in costs to the taxpayer since the Crown had amended its Reply only a week before trial. The taxpayer was allowed a GST rebate of $277.46 based on an admission by the Crown.
Decision: The taxpayer did not prove her case and did not file forms T2200 from her various employers showing that the expenses were conditions of employment:
[73] To sum up what we have examined so far, there is a small amount of expenditure that was related to work. Whatever that amount is, it is not only much less than the $3,352 shown in Exhibit A-9, it is very significantly less than the $1,149 claimed.
[Footnote omitted]