https://decisia.lexum.com/tcc-cci/decisions/en/item/305681/index.do
Yiu-Cho Ngai v. The Queen (January 26, 2018 – 2018 TCC 26, Sommerfeldt J.).
Précis: The taxpayer was a real estate broker. He reported gross commission income of $154,678 in 2005 and $380,953 in 2006. CRA denied roughly $75,000 in expenses claimed by the taxpayer in 2005 and roughly $200,000 claimed in 2006. CRA allowed some deductions (the “Conceded Expenditures”) which are set out in detail in paragraph [116] of the decision. The Court allowed roughly $3,000 in additional expenses and some additional depreciation on a camcorder and accessories. There was no order as to costs since the success was mixed.
Decision: This is a very lengthy (117 paragraphs) and extremely detailed decision which is somewhat difficult to follow because of the manner in which the evidence was introduced. Indeed the Court observes at Footnote 112:
It is my understanding that most, if not all, of the Conceded Expenditures whose deductibility was allowed by the Crown before the hearing of these Appeals were taken into account by the CRA when issuing the Reassessments. However, as many of those Conceded Expenditures were intermingled in the exhibits or oral evidence with some of the Conceded Expenditures whose deductibility was allowed by the Crown during the hearing or with other expenditures whose deductibility was not allowed, I have included in these Reasons references to all of the Conceded Expenditures of which I am aware.
Apart from the Conceded Expenditures the Court allowed an additional amount of roughly $3,000 and some additional depreciation on a camcorder and accessories.
There was no order as to costs since the success was mixed.