IT521R- Motor Vehicle Expenses Claimed by Self-Employed Individuals

NO.: IT-521R DATE: December 16, 1996 SUBJECT: INCOME TAX ACT Motor Vehicle Expenses Claimed by Self-Employed Individuals REFERENCE: Paragraph 18(1)(a) (also sections 67, 67.2, 67.3 and 67.4, subsections 13(2), 20(16.1), and the definitions of “passenger vehicle,” “automobile” and “motor vehicle” in subsection 248(1), and paragraphs 13(7)(g), 13(7)(h), 18(1)(h) and 85(1)(e.4) of the Income Tax Act; and section […]

IT521R- Motor Vehicle Expenses Claimed by Self-Employed Individuals Read More »