67.1

Income Tax Folio S3-F6-C1, Interest Deductibility

Income Tax Folio S3-F6-C1, Interest Deductibility Series 3: Property, Investments, and Savings Plans Folio 6: Interest Chapter 1: Interest Deductibility Summary The purpose of this Chapter is to explain the Canada Revenue Agency’s (CRA) position on the deductibility of interest expense under paragraph 20(1)(c). The Chapter also discusses various other provisions of the Act relating to interest deductibility. An amount […]

Income Tax Folio S3-F6-C1, Interest Deductibility Read More »

IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees

Claims for Meals and Lodging Expenses of Transport Employees NO.: IC73-21R9 DATE: October 2006 SUBJECT: Claims for Meals and Lodging Expenses of Transport Employees Paragraphs 8(1)(e), 8(1)(g), 8(1)(h), Subsections 8(4), 8(10) and Section 67.1 of the Income Tax Act This circular cancels and replaces Information Circular 73-21R8, dated October 23, 2003. 1. The purpose of this Circular is to

IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees Read More »

IT525R- Performing Artists

NO.: IT-525R (Consolidated) SUBJECT: INCOME TAX ACT Performing Artists REFERENCE: Paragraphs 8(1)(p) and (q) (also sections 8, 18, 67, 67.1, 67.2, 67.3, 67.4, and 67.5, paragraphs 8(1)(j), 13(7)(a), (b), and (c), and subsection 1100(2) of the Income Tax Regulations) Application This bulletin is a consolidation of the following: IT-525 dated August 17, 1995; and subsequent amendments thereto. For

IT525R- Performing Artists Read More »

IT-504R2- Visual Artists and Writers

NO.: IT-504R2 (Consolidated)   DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT  Visual Artists and Writers REFERENCE: Section 9 (also sections 67.1, 110.4, and 110.6, subsections 10(1), (6), (7), and (8), 18(12), 70(5), and 118.1(1), (6), (7), (7.1), and (10); paragraphs 8(1)(j), 8(1)(q), and 69(1)(b) of the Income Tax Act and Parts XVIII and XXXV of the Income Tax Regulations) Visual

IT-504R2- Visual Artists and Writers Read More »

IT-504R2(C)-Visual Artists and Writers

  NO.: IT-504R2 (Consolidated)   DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT  Visual Artists and Writers REFERENCE: Section 9 (also sections 67.1, 110.4, and 110.6, subsections 10(1), (6), (7), and (8), 18(12), 70(5), and 118.1(1), (6), (7), (7.1), and (10); paragraphs 8(1)(j), 8(1)(q), and 69(1)(b) of the Income Tax Act and Parts XVIII and XXXV of the Income Tax Regulations)

IT-504R2(C)-Visual Artists and Writers Read More »

IT522R – Vehicle, Travel and Sales Expenses of Employees

INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Vehicle, Travel and Sales Expenses of Employees DATE: March 29, 1996 NO: IT-522R REFERENCE: Paragraphs 8(1)(f), 8(1)(h), 8(1)(h.1) and 8(1)(j) (also sections 67.1, 67.2, 67.3 and 67.4, subsections 6(6), 8(4), 8(9), 8(10), 13(2), 13(7), 13(11), 20(16), 20(16.1), 70(5), 70(6), 81(3.1) and the definitions of “passenger vehicle,” “automobile” and “motor vehicle”

IT522R – Vehicle, Travel and Sales Expenses of Employees Read More »

IT131R2- Convention expenses

NO: IT-131R2 DATE: November 24, 1989 SUBJECT: INCOME TAX ACT Convention expenses REFERENCE: Subsection 20(10) (also sections 67 and 67.1 of the Act and paragraph 9 of Article XXV of the Canada-U.S. Tax Convention) Application This bulletin cancels and replaces IT-131R dated February 28, 1986. Current revisions are designated by vertical lines. Summary This bulletin explains

IT131R2- Convention expenses Read More »

Scroll to Top
Scroll to Top