- Category: CRA Income Tax Folio
Series 4: Businesses Folio 2: Deducting Business Expenses Chapter 2: Business Use of Home Expenses Summary Expenses incurred in earning income from a business
- Topics: Business Use of Home Expenses
ITA Section: 67
- Category: CRA Interpretations
NO: IT-373R2 SUBJECT: INCOME TAX ACT Woodlots REFERENCE: Section 9 (also subparagraph 40(2)(g)(iii); paragraphs 12(1)(g), 18(1)(a) and 18(1)(h); subsections 18(2), 28(1), 70(9), 70(9.1), 70(9.2), 70(9.3),
- Topics: Woodlots
- Category: CRA Interpretations
NO: IT-467R2 DATE: November 13, 2002 SUBJECT: INCOME TAX ACT Damages, Settlements and Similar Payments REFERENCE: Paragraphs 18(1)(a), (b), (c), (h) and (e) (also section
- Topics: Damages
- Category: CRA Interpretations
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
- Category: CRA Interpretations
Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Series 1: Individuals Folio 2: Students Chapter 3: Scholarships, Research Grants and Other
- Category: CRA Interpretations
Income Tax Folio S1-F3-C4, Moving Expenses Series 1: Individuals Folio 3: Family Unit Issues Chapter 4: Moving Expenses Summary This Chapter explains the moving
- Topics: Moving Expenses
- Category: CRA Interpretations
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
- Topics: Performing Artists
- Category: CRA Interpretations
Reasonableness of Shareholder/Manager Remuneration At the 2001 Canadian Tax Foundation conference, you discussed the CCRA’s long-standing policy on when, for purposes of section 67
- ITA Sections: 67
- Category: CRA Interpretations
NO: IT-357R2 DATE: November 6, 1989 SUBJECT: INCOME TAX ACT Expenses of Training REFERENCE: Subsection 18(1) (also section 67, subsections 15(1) and 20(10), and paragraph
- Topics: Expenses of training
- Category: CRA Interpretations
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