Are expenses incurred by a self-employed person in travelling to and from work for the purpose of earning income?
Canada (Federal), Canada
The following excerpt is from Chapman v. The Queen, 2004 TCC 617 (CanLII):
Although I was not referred to any jurisprudence that establishes that expenses incurred by a self-employed person in travelling to and from work are personal and not incurred for the purpose of earning income, this seems to be a reasonable inference from principles well-established in an employment context: Daniels v. The Queen, 2004 D.T.C. 6276 (F.C.A.).
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