INCOME TAX |
Income Calculation |
Deductions |
Jazairi v. Canada
A-782-99
2001 FCA 31, Evans J.A.
21/2/01
4 pp.
Application for judicial review of T.C.C. decision dismissing applicant's appeal against assessments--Applicant associate professor at York University, was refused promotion to full professor in 1989--Complained to Ontario Human Rights Commission refusal based on political views--Claim rejected by Commission--Ontario courts dismissing application for judicial review of Commission's dismissal of complaint--Applicant seeking to deduct, from income for years 1994-1997 inclusive legal expenses incurred in pursuit of complaint against University --Tax Court Judge did not err in law in dismissing applicant's appeal--Legal expenses incurred to challenge refusal of promotion to rank that would have entitled applicant to higher salary not falling within Income Tax Act, s. 8(1)(b), even if promotion would not affect nature of employment duties performed--Expenses not incurred to establish right to salary owed to taxpayer by employer--Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 8(1)(b).