Personal or Living Expenses

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Cases

Stewart v. The Queen, 2002 DTC 6969, 2002 SCC 46

The Court noted that this definition had a narrow scope.

The Queen v. MacIntyre, 75 DTC 5240, [1975] CTC 429 (FCA)

Jackett, C.J. stated, obiter, that ordinary business premiums for fire insurance would fall within the scope of s. 18(1)(h).

Tax Topics