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Our Comments: The taxation of the lump sum cash payments and the mobility payments available under the FRA program have been discussed in an earlier letter to Human Resources Development Canada (“HRDC”) (file # 5-982005). ...

L'allocation maximum est de XXXXXXXXXX $ par mois. Cette allocation est fournie en tout ou en partie par les parents naturels de l'enfant. ...

Comments were also provided based on the assumption that XXXXXXXXXX % of the store was on reserve and employees worked throughout it. ...

For a discussion of “private health services plan,” we refer you to Interpretation Bulletins IT-529 (paragraphs 14 through 18) and IT-339, “Meaning of ‘Private Health Services Plan.’ ” In your letter, you stated that the client’s flex plan does not represent the trading of vacation entitlement. ...

We also noted the fact that your brochure indicates that employees would be entitled for reimbursement of "any medical expenses that qualifies under the Income Tax Act ". ...

The CRA has a longstanding position that is outlined in Guide T4130, Employers’ Guide – Taxable Benefits and Allowances which provides an exception concerning personal travel. ...

For a complete list of payments that are exempt from reporting under subsection 233(2) of the Regulations, see Chapter 4 of Guide T5007 – Return of Benefits. ...

See Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, for additional information. ...

6 July 2020 External T.I. 2020-0840271E5- Indian Employment Income Unedited CRA Tags 81(1)(a) * Principal Issues: Whether the employment income earned by Indians that benefit Indigenous women who live off-reserve is exempt from tax. ...

The Trust must satisfy paragraph (d) of the REIT Definition, which requires that throughout the trust’s taxation year, the total fair market value of certain qualifying properties – namely “real or immovable property” (as defined under subsection 122.1(1)) that is capital property and certain other listed properties- must equal at least 75% of the trust's equity value. ...