Schnurr v. The Queen, 2004 DTC 3531, 2004 TCC 684 -- summary under Subparagraph 8(1)(i)(ii)

Bowman A.C.J. found that it was implicit in the relationship between the taxpayer and his employer (a brokerage firm) that in order to generate business he was required to hire someone to perform the type of services that, in fact, his wife performed, namely, keeping records of clients at his home, attending to the mailing of Christmas cards, purchasing gifts for clients, and making contacts in the community to bring clients to her husband. Accordingly, and notwithstanding that the employer subsequently changed the written certificates previously given by it so as to indicate that the taxpayer was not required under a contract of employment to pay for an assistant, the cost of her salary ($24,000 in one year and $30,000 in the next) was deductible by the taxpayer.