INCOME TAX
Income Calculation
Deductions
Appeal from Tax Court of Canada decision (2005 TCC 471) dismissing taxpayer’s appeal in respect of lodging, automobile expenses reimbursed to employee by employer—Whether exemption for special work site (Income Tax Act, s. 6(6)) applicable; whether permitting Minister to file amended reply at commencement of proceedings breach of procedural fairness—Appeal allowed with respect to automobile expenses —Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 6(6).
Burton v. Canada (A‑356‑05, 2006 FCA 67, Rothstein J.A., judgment dated 14/2/06, 7 pp.
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