Vickers v. The Queen, 2011 DTC 1066 [at at 354], 2011 TCC 2 (Informal Procedure) -- summary under Subparagraph 8(1)(i)(ii)

By services, 28 November, 2015

The taxpayer, employed as an investment advisor, hired his wife as an assistant. Hogan J. found that her salary was not a deductible employment expense, remarking at paras. 17 -19:

The [taxpayer's] evidence that his spouse filled our forms and attended social functions in no way suggests that his spouse's services were necessary for the [taxpayer] to be able to carry out the duties of his employment as an investment advisor.

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Topic
Income Tax Act - s. 8(1)(i)(ii)
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Node
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338863
Extra import data
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