6(6)

IT91R4- Employment at Special Work Sites or Remote Work Locations

NO.: IT-91R4 DATE: June 17, 1996 SUBJECT: INCOME TAX ACT Employment at Special Work Sites or Remote Work Locations REFERENCE: Subsection 6(6) (also subsections 6(1), 110.7(1), (2) (4), and the definition of “self-contained domestic establishment” in subsection 248(1); and paragraph 250(1)(a) of the Income Tax Act; and section 7303.1 of the Income Tax Regulations) Application This bulletin […]

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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”

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