The CRA prohibits taxpayers from deducting business expenses that they determine the taxpayer did not incur for the purpose of earning income or for which they believe the taxpayer paid too much. The CRA is particularly suspicious of business expenses paid to related parties, such as spouses, children and affiliated corporations. We succeed in these appeals by proving that there was a business purpose for the expense and by establishing that it was reasonable for the taxpayer to pay the amount they did for the service they received.