Paris J. at paras. 13-14:
While the task of proving expenses is made more difficult where a taxpayer has not kept any records or receipts, it is still open to him or her to provide oral evidence relating to those expenses. ...
In my view, some degree of precision regarding the type and amount of the expenditures claimed is required, along with the [taxpayer's] sales activities. The evidence provided by the [taxpayer] falls far short of this standard. In her testimony, she provided almost no information relating to the specific expenses that were claimed except for certain referral fees and gifts. For the most part, she simply asks the Court to accept her word that she made the expenditures and that she did so to earn income.