Proving Business Expenses: Checklists and Commentary (2012)

This article provides an analysis of the case law explaining when an expense is deductible for business purposes and the methods the courts apply in making that determination. It also describes some unusual categories of business expenses; the CRA’s assessing policies and whether the policies are consistent with the case law. The paper is meant to provide guidance to practitioners and taxpayers in a common issue in CRA audits.

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