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Income Tax Folio S1-F3-C2: Principal Place of Residence- http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c2-eng.html- may be of assistance to you.     ...

Manager Resources Section Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Sharmini Ratnasingham for Director Business & Employment Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Yours truly, Fiona Harrison, CA Manager, Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

& 2. Question of fact. Reasons: 1. An employee is entitled to deduct motor vehicle expenses incurred in the year for employment travel provided the amounts are reasonable in the circumstances, all conditions of paragraph 8(1)(h.1) of the Act are met (employee must be required to carry on his/her employment duties away from the employer’s place of business, the employee must be required to bear those travel expenses, the employee must not have received a motor vehicle allowance from his/her employer that was not included in income because of paragraph 6(1)(b) of the Act), and the employer has signed Form T2200. 2. ...

For more information on the meaning of non-arm's length, please see paragraphs 22 to 26 of the CRA Interpretation Bulletin IT-419 – Meaning of Arm's Length. ...

At that time, we referred you to T4015, T5 Guide – Return of Investment Income 2012, and in particular, to chapters 4 and 9. ...

Subsection 159(6.1) states: "Where a time determined under paragraph 104(4)(a), (a.1), (a.2), (a.3), (a.4), (b) or (c) in respect of a trust occurs in a taxation year of the trust and the trust so elects and furnishes to the Minister security … tax payable under this Part by the trust for the year, all or any portion of the part of that tax that is equal to the amount, if any, by which that tax exceeds the amount that that tax would be if this Act were read without reference to paragraph 104(4)(a), (a.1), (a.2), (a.3), (a.4), (b) or (c), as the case may be, may be paid in the number (not exceeding 10) of equal consecutive annual instalments that is specified by the trust in the election... ...

The employer is using the ceiling amounts provided in Guide RC4054 – Ceiling Amounts for Housing Benefits Paid in Prescribed Zones, to determine the value of the housing benefit received by employees. ...

In particular, paragraphs 1.2 – 1.4 provide comments regarding residence in a province. ...