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The articles on this website reflect the authors understanding of the law at the time the article was written. The rules in tax law change regularly and the enclosed articles should be read for information purposes only. They do not necessarily represent the current state of the law. The Law must be applied to a particular set of facts. It is unsafe to draw conclusions about a particular set of facts without having them reviewed by a specialist.
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.
