Blott v. The Queen, 2018 TCC 1 (Informal Procedure) -- summary under Subparagraph 8(1)(i)(ii)

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(ii)
retaining an assistant was not a requirement of employer

The taxpayer, a securities dealer employee, claimed a deduction for salary to his wife of $12,000 per annum for her administrative support. In...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt giving a spouse access to a joint account was not payment to her 160