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Yours truly, Renée Shields for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

This former kitchen area can however be made into a kitchen again without substantial work, i.e. the outlets, sink and cabinets are still present; c. re-configuring the area to expand the kitchen in condo #2; and d. enlarging the master bedroom and ensuite bathroom in condo # 1. ...

Albert, CA For Director Financial Industries Division Income Tax Rulings Directorate Policy and Legislation Branch cc: Sudbury Taxation Centre Account #: XXXXXXXXXX ...

Therefore, sick time taken during the qualifying period should not affect the 90 % test and the employee could be eligible to claim the OETC. ...

Yours truly, Daryl Boychuk Manager, International Tax Section I 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 ...

Renée Shields for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Nerill Thomas-Wilkinson Acting Manager For Acting Director Ontario Corporate Tax Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Nerill Thomas-Wilkinson Acting Manager For Acting Director Ontario Corporate Tax Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

A swimming pool would also not qualify under paragraph 5700(i) of the Regulations which describes a "device that is exclusively designed to assist an individual in walking where the individual has a mobility impairment ". 2) CRA website of examples of eligible expenses in the home renovation tax credit includes swimming pools. ...