Massicolli v. The Queen, 2013 DTC 1049 [at at 266], 2012 TCC 344 -- summary under Subparagraph 8(1)(i)(ii)

By services, 28 November, 2015

The salary paid by the taxpayer (a commissioned securities broker) to his wife was non-deductible given his admission that the decision to hire and pay an assistant was in his discretion, and given that "the hiring of an assistant was not essential to the performance of the duties of his employment" (para. 72).

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Income Tax Act - s. 8(1)(i)(ii)
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Node
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338864
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