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Subparagraph 15(2)(a)(ii) specifically states that the employee must "... acquire a dwelling for his habitation". ...

Dalphy (613) 957-2134 ATTENTION: Jody Sutherland Enquiries & Office Examination Travelling Expenses Paragraph 8(1)(h) of the Income Tax Act (the "Act") This is in reply to your memorandum of July 25, 1986, concerning the deductibility of travelling expenses. ...

Rose Small Business and Chief of Enquiries & Office General Division Examination A. ...

Mignault dans Le droit civil canadien, tome 2, page 271, définit ainsi l'interdiction: "... la déclaration faite par la justice qu'une telle personne, étant privée de sa raison, [prodigue, ivrogne d'habitude ou adonnée à l'usage de l'opium ou autre narcotique,] et, par suite, incapable de faire par elle- même aucun acte valable, doit recevoir un [curateur], qui prendra soin d'elle, et la représentera dans les actes de la vie civile... l'état d'une personne qui, ayant été en fait reconnue incapable de se conduire elle-même, a été déclarée en droit incapable de faire aucun acte civil... ...

., & v.t. 1. a. Not changing in form or character, the same, unvarying, (present a uniform appearance; all of uniform side and shape;...);.... 2. n. ...

Thompson Chief, Technical Review Section Technical Interpretations Division Legislative & Intergovernmental Affairs Branch ...

In addition, Holdco contributed a $400,000 loan to the partnership at prime + 1% to be repaid over five years by blended payments of principal and interest. ...

Hall, Director FROM- Specialty Corporations Rulings Division Mines, Oil & Forest Industry Section J.C. ...

With & Co. Ltd. v. The Queen 66 DTC 5358 (Ex. Ct.) aff'd 68 DTC 5033 (S.C.C.)? ...

It is your understanding that section 80.4 of the Act would result in the following benefit being included in a taxpayer's income from employment: Loan X Prescribed Rate ($100,000 X 10%) $10,000 Interest Paid by Employer ($100,000 X 3%) 3,000 Subtotal $13,000 Amounts Paid on the Loan in the Year 12,000 ($100,000 X 9% + $100,000 X 3%) Section 80.4 Benefit $1,000 It is your understanding that although the employee in the above example would receive a $3,000 benefit from the employer, the taxable benefit pursuant to section 80.4 of the Act would be $1,000. ...