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9 May 2011 External T.I. 2010-0384711E5 F- Avantages imposables-- summary under Paragraph 6(1)(b) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) allowance for gasoline expenses of forestry tree trimmers were taxable – limited exception for non-receipted reimbursement of safety equipment Allowances paid as expense allowances to contract forestry workers to reimburse the gasoline and oil expenses for their tree trimmers and calculated at a rate of 6% of the contracted price for their services in accordance with the industry practices, were taxable allowances An additional $5 per hectare is paid for safety equipment (boots, helmets, protective trousers and protective glasses and ear muffs) that the employee must procure was also a taxable allowance, except that: a reasonable allowance paid by the employer for the cost of protective clothing that an employee purchased without having to justify purchase by a receipt is non-taxable if all of the following conditions are satisfied: (i) the law requires the wearing of protective clothing on the site; (ii) the employee purchased the protective clothing; (iii) the amount of the reimbursement is reasonable. ...

Consequently, the amount of DPSP contributions that the employer pays to the trustee of the plan for the benefit of one of its employees should not be included in Box 14 of the T4 slip …. ...

. … Mrs. A will inherit the building, not as a principal residence, but as a rental property. ...

. … [A]ny capital gain realized by an individual referred to in paragraph 110.6(1.3)(a) that is not included in computing that individual's gross revenue should also not be included in the calculation of that individual's income from all other sources. ...

. … [A] child residing in a foster family is not wholly dependent on the taxpayer in charge of the foster family where the latter receives welfare benefits from a public institution for the needs and care of the child. ...

25 February 2011 External T.I. 2010-0387991E5 F- RAP, intention, lieu principal de résidence-- summary under Subsection 146.01(3) Summary Under Tax Topics- Income Tax Act- Section 146.01- Subsection 146.01(3) timing of HBP balance reduction After confirming that the test under “regular eligible amount” – para. ...

CRA stated: [W]here a taxpayer's tuition is paid by the taxpayer’s employer and those expenses are not included in computing the taxpayer’s income, … the taxpayer could, subject always to all other conditions set out in paragraph 118.5(1)(a), claim the tuition tax credit under section 118.5 but only with respect to the portion of the tuition fees that the taxpayer reimbursed to the employer. ...

Accordingly: With respect to the submitted situation … there was a partial change of use of the portion of the duplex used for another purpose at the time that portion began to be used in its entirety for personal purposes. ...

A scholarship awarded to a student to complete a research project leading to a Ph.D. and other amounts received by the student to cover the student’s maintenance and study expenses while working on their doctoral dissertation would normally qualify as a research grant within the meaning of paragraph 56(1)(o) …. ...

CRA confirmed this result, and also stated: 1- As the Magdalen Islands were a "prescribed zone" for the taxation years 1988 to 1994; 2- If the individual met all the conditions for the application of section 110.7; and 3- Since the Magdalen Islands have been an "intermediate zone" since the 1988 taxation year; the "specified percentage" for deductions for residents of prescribed zones would be: 100% for taxation years between 1988 and 1992; 66 2/3 % for the 1993 taxation year; and 50% for the 1994 and subsequent taxation years. ...