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.
| |
September 12, 1989 |
| Examination Division |
Current Amendments and |
| |
Regulations Division |
| Attention: S. Cameron |
N.M. Sheerin 957-2079 |
| Post Assessing Section |
Information Circular 73-21R7 Away-From-Home Expenses
This is in reply to your memorandum of August 16, 1989 in which you requested our review of your proposed draft of the above-mentioned circular.
Our comments are as follows:
1. In our opinion, the draft does not clearly explain how section 67.1 is to be applied. We are returning a number of pages from the draft with our comments and queries noted thereon. We hope our suggestions will assist you in making further clarifications.
2. We note that there is nothing in the draft circular to advise taxpayers how the cost of meals is to be broken out from a single charge for room and board, e.g. at a bed and breakfast establishment, or even some hotels/motels. Taxpayers using this circular may be looking for guidance on this matter.
3. Re paragraph 5. If the circular is to discuss the provisions of paragraph 8(1)(h), should it not also mention the requirements of subsection 8(10) which was added by Bill C-139?
B. Bryson Acting DirectorCurrent Amendments and Regulations
Enclosure
NMS/jab
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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