Scott v. Canada
A-590-97
McDonald J.A.
23/7/98
9 pp.
Application for judicial review of Tax Court of Canada decision precluding applicant from deducting food and beverage expenses under Income Tax Act, s. 18(1)(h)-Applicant foot and transit courier travelling 150 kms a day throughout Toronto area, carrying backpack weighing between 20-50 pounds-Applicant not asking Court to approve deduction for all food and beverages consumed but only reasonable amount for extra food, water required by body as fuel for job-Act, s. 18(1)(h) prohibiting deduction of personal, living expenses-Food, beverages not need intrinsic to business-Whether extra food, beverages consumed by courier can be deducted when corresponding deduction in form of fuel allowed for couriers using automobiles-Present case raising concerns about possibility of opening floodgates to myriad of claims for deductions for personal expenses-Concerns not valid as analogy between fuel for automobile and fuel for human body provides appropriate line for courts to draw-Instant case narrow exception for deduction of food and beverages as business expenses under Act, should not be interpreted as providing basis to challenge all traditional prohibitions on deduction of food and beverages as business expense under Act-Application allowed-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 18(1)(h).