Tax Deductibility of a Real Estate Training Course #133

Legally Speaking

By Gerry NeelyB.A. LL.B. A real estate salesperson in Ontario paid $525 in 1985 to attend a four-day course “List More – Sell More,” which she found to be useful in increasing her commission income. Her deduction of this amount on her tax return was disallowed and she appealed. Her grounds of appeal were that