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Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

In order for the exemption from tax for employment income to apply to status Indian employees that do not work nor reside on a reserve, Guideline 4 of the " Indian Act Exemption for Employment Income Guidelines" would have to apply. ...

With a view to assisting the Indian community, the Department has developed " Indian Act Exemption for Employment Income Guidelines" (the "Guidelines"), that describe the employment situations covered by the Indian Act. ...

Item # 10(a) of form T2200 simply asks the employer whether the employee was required under a contract of employment to use a portion of his or her home. ...

Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Principal Issues: whether the reimbursement of an attendant's air fare qualifies for either the medical expense tax credit or as a deduction under section 64 for attendant care Position TAKEN: to the extent that the travel relates to employment, business, bursury, training or medical purpose, the attendant's transportation cost will qualify Reasons FOR POSITION TAKEN: section 64 & 118.2(2)(g) impose a purpose test on costs relating to the transportation of an attendant National Transportation Agency of Canada Air and Accessible Transportation Branch Ottawa, Ontario A. ...

The expression "depreciable property" is defined in subsection 13(21) of the Act as "... property acquired by the taxpayer in respect of which the taxpayer has been allowed, or would, if the taxpayer owned the property at the end of the year... be entitled to, a deduction under paragraph 20(1)(a) in computing income for that year or a preceding taxation year". ...

Files 920244, 920894, and 921589 contain position which will be superceded by the position contained in this memo and an opinion being issued in file # 950769 At issue is whether or not someone loses their right to designate a property as their principal residence if a property was deemed to have been their principal residence as a result of 40(4). ...

September 18, 1995 HEADQUARTERS HEADQUARTERS Appeals & Referrals Division Michèle Trotier (613) 957-8953 Attention: Jim Nordin Section Chief 951865 Shares of Designated Corporations This is in reply to your memorandum dated July 14, 1995 wherein you requested that we reconsider our earlier position concerning whether the shares of a subsidiary ("Holdco") of an insurance corporation ("Insurco") are "investment property", as defined in subsection 2405(3) of the Income Tax Regulations ("Regulations"), of Insurco where Holdco in turn owns more than 30% of the common shares of another insurance corporation. ...