home office expenses generally cannot include property taxes or insurance
187
Principales Questions: Lorsqu’un contribuable demande une déduction en vertu de l’alinéa 8(1)i) de la Loi, les dépenses liées à un bureau à domicile peuvent-elles comprendre les taxes foncières et les primes d'assurance habitation? / When a taxpayer claims a deduction under paragraph 8(1)(i) of the Act, can work-space-in-the-home expenses include property taxes and home insurance premiums?
Position Adoptée: Non. / No.
Raisons: Lorsqu’un contribuable demande une déduction en vertu de l’alinéa 8(1)i) de la Loi, les taxes foncières et les primes d’assurance habitation ne sont pas déductibles. En effet, ces dernières ne sont pas comprises dans les dépenses liées à un bureau à domicile au titre du loyer de bureau ni du coût des fournitures qui sont consommées directement dans l’accomplissement des fonctions de la charge ou de l’emploi. / When a taxpayer claims a deduction under paragraph 8(1)(i) of the Act, property taxes and home insurance premiums are not deductible. The latter are not included in work-space-in-the-home expenses as office rent or as the cost of supplies that were consumed directly in the performance of the duties of the office or employment.
Submitted by narmstrong on Thu, 05/02/2019 - 02:01
the 5 year period can be many years before, discontinuous and while an unrelated individual
From 2001 to 2006 inclusive, Ms. B was employed 40 hours per week in the active business of Opco (wholly owned by Mr. A), then ceased working. In...
The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.
Principal Issues: Whether a business described in a hypothetical scenario would be considered an "excluded business" such that the dividend income received by a particular individual is not subject to the TOSI.
Principal Issues: Whether employment income would be exempt from tax under Guideline 4 of the Indian Act Exemption for Employment Income Guidelines.
Position: No.
Reasons: In the situation provided, the Employer is not resident on a reserve; it is not an Indian band which has a reserve or a tribal council representing one or more Indian bands which have reserves, nor is it an Indian organization controlled by one or more such bands or tribal councils.
partnership agreement consulted to determine whether partner controls a corporation held by the partnership
134
PRINCIPAL ISSUES: Whether two corporations would be related pursuant to section 251 if the interest in one of the corporations is held through a partnership.
Paragraph 163(1.1)(b) and subsections 163(2) and (2.1)
Principal Issues: Whether subsection 163(2.1) needs to be considered when calculating a penalty amount under paragraph 163(1.1)(b) for a taxpayer who had expenses attributable to unreported income.
Position: Yes.
Reasons: Paragraph 163(1.1)(b) requires the calculation of amounts in paragraphs 163(2)(a) to (g) as if subsection 163(2) applied. In order to calculate an amount under paragraph 163(2)(a), the expanded meaning of understatement of income under subsection 163(2.1) must be used.
