The taxpayer's teenaged daughter and her friends (all without a driving licence) took the taxpayer's Jeep without his permission and got into an accident, as a result of which the taxpayer incurred over $15,000 in repair expenses. After stating (at para. 72) that "what I must do is to determine what use was being made of the vehicle when it was stolen, not when it was actually in the accident," Graham J found that as the taxpayer had not authorized this use, the taxpayer could deduct a portion of the repair expenses based on the percentage of business use of the vehicle prior to the day of the accident.
Topics and taglines
Tagline
deduction based on authorized use
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335238
Extra import data
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"field_legacy_header": "<a id=\"Harvey\"></a><strong><em>Harvey v. The Queen</em></strong>, 2013 TCC 298 <strong>[deduction based on authorized use]</strong>",
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