Précis: The taxpayer was a tenured professor at Ontario College of Art and Design University (OCADU) in Toronto. She claimed deductions for business expenses and losses in 2012 and 2013. During that period she was on sabbatical from July 2012 to June 2013. The Court found that the taxpayer was not carrying on any business during the years in question. While some of the disputed expenses might have qualified as expenses from employment, that was not pleaded or proven and there was no form T2200 from OCADU verifying that such expenses were conditions of employment. As a result the appeal was dismissed, without costs.
Barbour v. R. – TCC: Tenured professor denied claim for business expenses while on sabbaticalREAD MORE »