A campaign worker for the Conservatives' Guelph candidate says RackNine doesn't show up on the candidate's campaign expense filings because the legitimate calls were billed through him.

A taxpayer's ability to deduct expenses for a personal workspace depends on whether the Canada Revenue Agency considers it to be a legitimate home office, and the rules are strict.

A Montreal telemarketing firm charged with defrauding small businesses has provided CBC News with voice recordings it says show the disputed transactions are legitimate — but the customers involved say the recordings are fakes.