By David J. Rotfleisch ( August 21, 2025, 2:57 PM EDT) -- In Blecha v. Canada, 2025 TCC 91, the Tax Court of Canada examined whether a taxpayer was entitled to claim deductions for expenses on a property he owned and said was being rented to his mother. The decision turned on whether the property was a genuine income-producing rental property or a personal-use residence....