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Paragraph 149(1)(k) & 149(1)(l) of the Act. XXXXXXXXXX 992328 Wm. ...

CPP & EI still required. Reasons: Wording of Regulations XXXXXXXXXX 992504 S. ...

Sarazin November 16, 1999 Dear Sir: Re: Non-Deductible Contributions to a Registered Pension Plan ("RPP") This is in response to the walk-in meeting you held on October 20, 1999 with Ken Major from the International Section and Patricia Spice from the Deferred Income Plans Section of the Income Tax Rulings & Interpretations Directorate of the Canada Customs and Revenue Agency (the "Agency"). ...

De plus, vous devez défrayer 50 % des coûts de location et de nettoyage des habits exigés par votre employeur. ...

Chapter 1 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances defines an allowance or advance as any periodic or lump-sum payment that an employee receives without having to account for its use. ...

You refer to the minimum contribution requirement set out in paragraph 6 of Interpretation Bulletin IT-280R, Employees Profit Sharing Plans – Payments Computed by Reference to Profits, and ask whether this requirement may be waived under the circumstances. ...

The CRA’s administrative position concerning discounts on merchandise and commissions from personal purchases (outlined in Guide T4130, Employers’ Guide – Taxable Benefits and Allowances), provides that an employee is not usually considered to have received or enjoyed a benefit when the employee purchases merchandise from an employer at a discount, receives a commission on merchandise they buy for personal use, or receives a commission on the acquisition of a life insurance policy (subject to certain conditions). ...

Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, explains exceptions to the general position that employer provided or reimbursed clothing is a taxable benefit. ...

Robinson October 16, 2020 Dear XXXXXXXXXX: Re: Technical Interpretation Request Subsection 164(6) – Time Limit for Dispositions We are writing in response to your email of September 22, 2020, regarding the time limit for dispositions in subsection 164(6) of the Income Tax Act (“Act”). ...

Generally, we would expect an extraordinary item to meet all three of the characteristics described in Question 6-2 on the Canada.ca webpage, Frequently asked questions – Canada Emergency Wage Subsidy (CEWS)(“FAQ”). ...