8

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Series 3:  Property, Investments and Savings Plans Folio 4: Capital Cost Allowance Chapter 1: General Discussion of Capital Cost Allowance Summary Capital cost allowance (CCA) replaces accounting depreciation for income tax purposes. A taxpayer who acquires and uses depreciable property to earn income from a business or property is generally entitled to claim a portion of the capital […]

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance Read More »

IT103R- Dues paid to a union or to a parity or advisory committee

NO: IT-103R DATE: November 4, 1988 SUBJECT: INCOME TAX ACT Dues Paid to a Union or to a Parity or Advisory Committee REFERENCE: Subparagraphs 8(1)(i)(iv) and (vi) (also subsection 8(5)). Application This bulletin replaces and cancels Interpretation Bulletin IT-103, dated May 29, 1973. Current revisions are designated by vertical lines. Summary This bulletin deals with the

IT103R- Dues paid to a union or to a parity or advisory committee Read More »

IT352R2- Employee’s Expenses, Including Work Space in Home Expenses

NO: IT352R2 DATE: August 26, 1994 SUBJECT: INCOME TAX ACT Employee’s Expenses, Including Work Space in Home Expenses REFERENCE: Subparagraphs 8(1)(i)(ii) and 8(1)(i)(iii) (also subsections 8(2), 8(10) and 8(13), paragraphs 8(1)(f) and 8(1)(l.1) and the definition of “self-contained domestic establishment” in subsection 248(1)). Application This bulletin cancels and replaces Interpretation Bulletin IT-352R dated May 30, 1989.

IT352R2- Employee’s Expenses, Including Work Space in Home Expenses 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 »

IT99R5- Legal and Accounting Fees

NO.: IT-99R5 (Consolidated)  DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT  Legal and Accounting Fees REFERENCE: Paragraph 18(1)(a) (also sections 9 and 239; subsections 13(12), 20(9), and 40(1); paragraphs 6(1)(f), 6(1)(j), 8(1)(b) and (c), 20(1)(b), (e) and (cc), 56(1)(b), (l) and ( l.1), 60(o) and (o.1) and the definitions of “cumulative eligible capital” and “eligible capital expenditure” in subsection

IT99R5- Legal and Accounting Fees 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 »

IT257R- Canada Council Grants

NO: IT-257R DATE: March 31, 1995 SUBJECT: INCOME TAX ACT Canada Council Grants REFERENCE: Paragraph 56(1)(n) (also subsections 5(1) and 9(1), paragraphs 8(1)(p) and (q) and 56(1)(o) of the Income Tax Act and section 7700 of the Income Tax Regulations Application This bulletin cancels and replaces Interpretation Bulletin IT-257, dated October 20, 1975 and the Special

IT257R- Canada Council Grants Read More »

Scroll to Top
Scroll to Top