In the CGA Canada Magazine Jan/Feb 2013, Don Goodison writes about business expenses while vacationing and discusses the Tax Court of Canada case between Laird Stevens, and Her Majesty the Queen 2012 TCC 312.
It used to be that unless you employed a tax service to provide you with cases, you'd read these articles and unless you paid for access, you couldn't read the actual case. But that's no longer the case (NO PUN intended)...
A search for TCC 312 on www.canlii.org and not only could I read the story myself, but when I clicked on the Reflex Record to search for related decisions cited there were other cases from 1985 to 2009 that might yield perspective on a difficult subject for most taxpayers. Decisions cited included these taxpayer cases that will also make interesting reading for anyone planning to document the business element to their vacation trip
- Daniels v. Canada (Attorney General), 2004 FCA 125 (CanLII)
- Henrie v. The Queen, 2009 TCC 356 (CanLII)
- Johns-Manville Canada v. The Queen, 1985 CanLII 43 (SCC)
- Stewart v. Canada, 2002 SCC 46 (CanLII)
- Symes v. Canada, 1993 CanLII 55 (SCC)
BTW, Editor Anya Levykh of CGA Canada magazine announced in this edition they are producing in an electronic format this year with two new websites in the works that you'll want to watch for in the next several months:
www.cga-magazine.ca
www.cgamagazine-digital.ca web-only content
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