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Chief Deferred Income Plans & Trusts Financial Industries Division Rulings Directorate ...

Dalphy (613) 957-2134 ATTENTION Norm Ellis Enquiries & Office Examination RE: Travelling Expenses/Meals This is in reply to your memorandum of October 8, 1986 regarding the deductibility of amounts expended by pulp contractors' employees for meals. ...

Paragraph 110.7(1)(d) of the Act states, in part, that "... there may be deducted... an amount received... in the year by him in respect of his employment... in respect of travelling expenses incurred by him, to the extent that the amount received... is included and is not otherwise deducted in computing his income... and the travelling expenses were incurred in connection with... not more than two trips made in the year... ...

We have recently been advised by the Department of Finance that the purpose of the passage in the Technical Explanation which reads "... paragraph 9 applies to a gain described in paragraph 1, even though such gain is also income within the meaning of paragraph 3 of Article VI. ...

L'article 129 mentionne que "... L'engagement d'un pharmacien par un centre hospitalier doit avoir préalablement été recommandé par le conseil des médecins, dentistes et pharmaciens. ...

La présomption prévue au paragraphe 15 du Bulletin est restreinte aux situations où l'employé ou le cadre transige sur des titres promus ou souscrits à forfait par son employeur 15. [...] ...

Chief Finance, Insurance & Leasing Section Speciality Corporations Rulings Division Corporate Ruling Directorate Legislation Branch SS:d1 ...

. * Draft amendments to the Income Tax Regulations issued December 16, 1987 by the Department of Finance propose that buildings and other structures are to be included in Class 1. ...

In this situation, if the taxpayer gave direction to the donee that this property was to be held by them for a period of not less than 10 years (as per paragraph # 6 of the IT-244R2) would the contract proceeds whether on voluntary surrender or upon death of the life insured be excluded from the income of the charity? ...

Chief Finance, Insurance & Leasing Section Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch ...