The trend in Tax Court jurisprudence is to require specificity in contracts to permit a commissioned employee to deduct an expense. The contract must contemplate the particular expense in question before it will be deductible under paragraph 8(1)(f) of the Income Tax Act (Canada). The author argues that this trend gets the policy wrong because “commission-based employment is entrepreneurial.”
James Alvarez, “The Contractual Requirement Rule for Commission Employees’ Deductions” (February 2020) 10:1 Canadian Tax
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