The self-represented appellant appealed the Minister's reassessment of her 2011 taxation year, which disallowed various claimed business expenses including meals, supplies, salaries, utilities, motor vehicle, and home office expenses.
The Tax Court of Canada found that the appellant failed to provide sufficient evidence to rebut the Minister's assumptions for most categories.
However, the Court allowed the appeal in part, referring the reassessment back to the Minister to allow 50% of the appellant's cellular phone and internet charges as deductible business expenses.
