Leriche v. The Queen, 2010 TCC 416, 2010 DTC 1279 at 3940. -- summary under Business Judgment

The taxpayer was an insurance sales representative on commission. He deducted various expenses under s. 8(1)(f) including costs for supplies and equipment. The Minister argued that, because the taxpayer's firm provided supplies, it was unreasonable to buy more supplies. The Minister also argued that it was unreasonable for the taxpayer to buy duplicate equipment. D'Arcy J. disagreed on both points. The taxpayer had a business purpose for those expenses. They did not represent an unreasonable error in judgment, and it was not for the Court to question the taxpayer's business judgment in hindsight.