Beth Symes, CM,[1] Queen's University alumna[2] is a Canadian lawyer[1][3] who fought the Canada Revenue Agency (CRA, formerly known as Revenue Canada) all the way to the Supreme Court of Canada in an unsuccessful attempt to deduct childcare expenses she incurred in order to earn income as a partner in her law firm.
[4] During that period she employed a nanny to care for her children, and deducted the wages paid to the nanny as a business expense on her personal income tax return.
Revenue Canada initially allowed these deductions, but later retroactively re-assessed and disallowed them.
Of the nine Supreme Court judges deciding the case, the two female judges dissented, but the seven males carried the majority decision.
This Canadian biographical article relating to law is a stub.