Avery Kalpin

The appellant, a commuter train operator, appealed reassessments denying employment expenses for meals and lodging claimed under paragraph 8(1)(g) of the Income Tax Act for the 2014 and 2015 taxation years.

The Tax Court of Canada found that the appellant failed to establish that his duties required him to regularly travel away from the municipality and metropolitan area where he reported to work.

The court concluded that the deduction is not intended for employees who choose not to return home for personal reasons.

The appeal was dismissed without costs.

The appellant appealed the Minister's denial of a deduction for spousal support payments made in the 2018 taxation year.

The Minister argued the payments were not made pursuant to a written agreement because the 2011 separation agreement expired in 2014.

The Tax Court of Canada allowed the appeal, finding that the parties' conduct demonstrated they continued to consider themselves bound by the 2011 written agreement, satisfying the statutory requirement.