The taxpayer was trained as a lawyer, but worked as a vice president of one corporation and as the corporate secretary of several affiliated corporations. VA Miller J affirmed the Minister's decision to deny the deduction of various alleged business expenses, including over $5000 in travel expenses, stating that "being a lawyer is not in and of itself a business" (para. 8). The taxpayer was found to be an officer, and hence an employee, of the corporations.
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