Symes v. Canada

Holding

Childcare expenses incurred by a self-employed lawyer to allow her to practice were not generally deductible as ordinary business expenses but were eligible only to the extent provided by the childcare expense deduction.

Facts

Symes, a self-employed lawyer, sought to deduct nanny expenses as a business expense outside the specific childcare-expense provision.

Reasoning

The Supreme Court held that childcare expenses bore both personal and business characteristics and were intended to be addressed through the specific childcare deduction. The decision has been criticized as reflecting gendered assumptions about workforce participation.