The Canadian Tax Court issued a decision regarding a case entitled Hatt v. The Queen (2015 TCC 207) on 19th August 2015. The issue was whether the taxpayer was entitled to deduct a non-capital loss from employment in Canada in the 2010 tax year. The taxpayer worked for the government from 1998 to 2007 and she took unpaid leave due to work for an international agency in outside Canada. She had suffered a non-capital loss from employment in her 2007 taxation year. According to subsection 111(1)(a) of the Income Tax Act, such loss may be approved and deducted in determining the Complainant’s 2010 taxable income.
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