Stogrin v. The Queen, 2012 DTC 1021 [at at 2599], 2011 TCC 532 (Informal Procedure) -- summary under Subsection 67.1(1)

The taxpayer argued that the 50% limitation on meal expense deductions in s. 67.1 was discriminatory because it did not produce a roughly equivalent economic benefit to that enjoyed by government employees with respect to similar expenses. Hogan J. dismissed the argument. Section 67.1 has repeatedly held up under Charter scrutiny.