Application of Paragraph 81(1)(h) The purpose of this article is to describe how the income tax exemption applies to foster care providers. Section 81 of the Income Tax Act lists various amounts that are not included in computing a taxpayer’s income. In general, paragraph 81(1)(h) exempts from income social assistance payments to an individual caregiver (the “Caregiver”) […]
NO: IT-365R2 DATE: May 8, 1987 SUBJECT: INCOME TAX ACT Damages, Settlements and Similar Receipts REFERENCE: Section 3 (also section 6, subsections 5(1), 12.2(1) and (3), 14(1), 16(1), 56(1), and 248(1), paragraphs 81(1)(g.1) and (g.2) and subparagraphs 14(5)(a)(iv) and 56(1)(a)(ii)). This bulletin replaces and cancels IT-365R dated March 9, 1981 and the Special Release to IT-365R
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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”
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