A number of my faithful correspondents have written to me to draw my attention to a story on the front page of yesterday’s Globe and Mail. The story recounts the saga of an insurance executive who went to Tax Court and won over the issue of whether an employer-supplied golf club membership was a taxable benefit even though the executive hated golf and rarely used the membership.
The case is Rachfalowski v. The Queen, 2008 TCC 258, which is a decision of Chief Justice Bowman. As usual, the Chief in his reasons puts on a virtuoso performance, but he does so in the context of an informal procedure appeal where the amounts in dispute were quite small. It doesn’t matter though: the case will provide helpful guidance for tax professionals wrestling with similar issues, as he no doubt intended. Chief Justice Bowman will be sorely missed when he retires from the bench in July.
