Blais v. The Queen, 2011 DTC 1008 [at at 55], 2010 TCC 195 (Informal Procedure) -- summary under Section 96

By services, 28 November, 2015

In finding that the Minister properly disallowed the deduction of a $5,000 salary paid by a husband and wife partnership to the husband in computing the partnership's income, Jorré J. stated (at para. 76, citing Blais (different taxpayer)) that "it is settled law that the salary of a partner cannot be claimed by the partnership."

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Income Tax Act - s. 96
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partnership cannot deduct salary paid to a partner
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