As 2003 draws to a close, tax practitioners across Canada are arguing vehemently as to the winner of the ‘‘Most Important Technical Interpretation Issued by the CCRA During 2003’’ Award. Although the matter is not free from doubt (as a tax lawyer, I am required to qualify any opinion I provide), in my opinion, technical interpretation 2003-0039147, entitled ‘‘Dog Expenses’’, dated November 20, 2003, should be victorious.
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