Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Whether a school teacher is entitled to deduct the costs (transportation, meals, and accommodation) of attending a convention in another location.
Position: No
Reasons: Subsection 8(2) of the Income Tax Act (the "Act") provides that "Except as provided by this section, no deductions shall be made in computing a taxpayer's income for a taxation year from an office or employment." Consistent with comments in paragraph 7 of IT-131R2, there is no provision in section 8 of the Act which allows an employee to claim convention expenses.
XXXXXXXXXX 2000-001736
M. Eisner
September 13, 2000
Dear XXXXXXXXXX:
Re: Employment Income and Convention Expenses
This is in reply to your letter of March 15, 2000, concerning the above-noted subject.
You asked us about the use of Form T2200, where school teachers were required to attend a convention in another locality and pay the related expenses.
Your concern is whether the school teachers can claim the travel expenses (meals, accommodation, and transportation) they paid to attend the convention.
Subsection 8(2) of the Income Tax Act (the "Act") provides that an employee is only entitled to deduct expenses that are described in section 8 of the Act. As there is no provision in section 8 of the Act that would allow these expenses, it is our view that it is not appropriate for the employer to prepare a T2200 in the above situation.
These comments are consistent with paragraph 7 of Interpretation Bulletin IT-131R2 "Convention expenses" (copy enclosed), which indicates that employees are not entitled to claim convention expenses.
We trust that our comments are of assistance to you.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings
Policy and Legislation Branch
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