Glen v. The Queen, 2003 DTC 2109, 2003 TCC 807 (Informal Procedure) -- summary under Subparagraph 8(1)(i)(iii)

By services, 28 November, 2015

The cost of software that the taxpayer purchased for use in connection with his part-time teaching duties was deductible. McArthur J. stated at (p. 211) that "the software was consumed directly in the performance of the Appellant's teaching duties and his contract surely implies that to perform his duties, he needed updated software".

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Topic
Income Tax Act - s. 8(1)(i)(iii)
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Node
Drupal 7 entity ID
338866
Extra import data
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