Précis: Ms. Ross was an employee pharmacist. She incurred roughly $5,000 in costs in connection with a disciplinary hearing and the resulting terms of a settlement agreement. She sought to deduct those costs. CRA did not permit the deduction and she appealed to the Tax Court. The Tax Court held that as an employee Ms. Ross was not permitted to deduct the expenses in question. There was no order as to costs since this was an informal procedure appeal.
Ross v. R. - TCC: Fees incurred by employee pharmacist in discipline hearing not deductibleREAD MORE »