Three decades ago, the Supreme Court of Canada ruled in Symes decision deciding childcare is not a business expense. Leading to a debate over how tax deductions reflect what society considers valuable. As Canadians prepare to file their tax returns, lawyer Bhuvana Rai ( / bhuvanasaurus ) explains what they should know about Canada’s tax policy.
00:00:00 Intro
00:00:41 The Symes decision
00:03:16 You can write-off a golf club membership
00:05:56 Tax write-offs, who decides?
00:08:04 How the tax system advantages some over others
00:09:52 Why do so few small businesses turn into big businesses?
00:11:50 The CRA isn’t bound by its own representations
00:14:30 If you leave Canada you should close out your registered accounts
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