The taxpayer worked in sales, and sought to deduct approximately $44,000 in entertainment and meal expenses in respect of two years. Favreau J disallowed the deduction, as there was nothing in the employment contract indicating that the taxpayer was required to pay those expenses - in fact, the employer generally reimbursed such amounts, but apparently considered the $44,000 in question to be unreasonable.
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no requirement to pay own expenses
d7 import status
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Drupal 7 entity ID
338809
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