Rahman v. The Queen, 2012 DTC 1270 [at at 3799], 2012 TCC 320 (Informal Procedure) -- summary under Evidence

Woods J. disallowed the taxpayer's claim of various expenses connected with his cab-driving business, given that the taxpayer did not keep receipts, produce witnesses, or otherwise substantiate the expenses. The taxpayer's testimony was also questionable given that his reported income was only $10,000 for a full-time driving schedule, and that he had claimed all the repair expenses on a vehicle that he shared with other drivers and only used 1/3 of the time.