The Tax Court of Canada ruled that airfares for commuting to work were not an allowable deduction as employment expenses.
The Tax Court of Canada ruled that the taxpayer's commuter airfares between his Ottawa home and his employer's Regina office were not tax-deductible.
The taxpayer regularly commuted between the two places, claiming to have a home office in Ottawa.
The judge determined that the taxpayer's commuting expenses were not deductible, as the decision to live in a particular location is a personal one, and the expenses associated with commuting to work are considered personal expenses, and therefore not tax-deductible.
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