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McCullough v. The King, 2022 TCC 118 (Informal Procedure) -- summary under Paragraph 8(1)(h)

Full Title
McCullough v. The King, 2022 TCC 118 (Informal Procedure)
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h)
an 8-hour commute between Ontario and Massachusetts was in the course of employment

The taxpayer, an industrial engineer successfully running the operations of his Canadian employer (“Savage Canada”), was asked by it to...

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required
in the course of the … employment

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

Full Title
Blott v. The Queen, 2018 TCC 1 (Informal Procedure)
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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