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Therefore, in the example that you provided, XXXXXXXXXX % of the employee's income can reasonably be considered to be exempt from income tax (XXXXXXXXXX hours of employment duties performed on a reserve out of XXXXXXXXXX hours of employment duties performed). ...

For example, if the plan or arrangement is such that there is little risk that the employee will not eventually be reimbursed for the full amount allocated to that employee annually, then the arrangement is not a plan of insurance and therefore, not a private health services plan. [...] ...

" On the basis of the Supreme Court of Canada's in Nowegijick, 83 DTC 5041, which opined that the words "in respect of" are "... of the widest possible scope," we have taken the position that a retiring allowance can encompass all types of payments arising from an employee's loss of employment. ...

Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Yours truly, Sandy Parnanzone For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

13 August 2010 External T.I. 2010-0367971E5- Taxable Income of Tour Hosts Unedited CRA Tags 9(1) 18(1)(a) & (h), 67, 67.1 Principal Issues: What are the tax consequences relating to travel costs paid on behalf of, and other amounts paid to, tour hosts? ...

Therefore, in the event that you determine that a police officer is entitled to the Canadian Forces personnel & police deduction, the deductible amount should be entered into box 43 of the T4 and the amount exempted from withholding tax. ...

Sandy Parnanzone For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Daryl Boychuk Manager, International Section I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...