Author: Peter Surtees
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
In sections of the Income Tax Act where IFRS has a role to play, this is specified. Section 11(e) makes no reference to IFRS (and neither, by the way, does section 23A, which deals with leases. It follows that IFRS has no place in section 11(e) and your client may apply its wear and tear provisions.