INCOME TAX
Income Calculation
Deductions
Appeal from Tax Court of Canada decision (2006 TCC 545) dismissing taxpayer’s income tax appeal for 2004—Tax Court Judge correctly concluding moving expense deductible under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 62(1) only when paid—Appeal dismissed.
Zador v. Canada (A‑412‑06, 2007 FCA 175, Sharlow J.A., judgment dated 30/4/07, 2 pp.)
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