Précis: In 2008 Mr. Hines worked for Wellspring Energy Solutions Ltd. (“Wellspring”) from which he received $88,298 (the “Amount”). His work for Wellspring involved the development of an oil well pump. He claimed that he was not an employee of Wellspring and that the Amount included the reimbursement of expenses he incurred on behalf of the company. The Minister assessed on the basis that he was an employee and did not allow the deduction of the expenses Mr. Hines claimed he paid as he produced no records to document them.
Hines v. R. - TCC: Taxpayer an employee - not entitled to deduct expensesREAD MORE »