Canadian appeal court dismisses CRA attempt to disallow deductions for egregious taxpayer behaviour

May 09 2013

In a ruling handed down May 6, 2013, Canada's Federal Court of Appeal ordered that portions of a Crown pleading be struck out on Monday for suggesting that a tax deduction may be disallowed on the basis that the conduct of the taxpayer in incurring the expense was egregious or repulsive.

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