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. … Income allocation based on the ratio of distance traveled in a jurisdiction over the total distance traveled is generally not acceptable under subsection 126(2). ...

CRA responded: Since the income tax under subsection 204.1(2.1) is calculated monthly, at the end of the month … the time for calculating the cumulative excess amount in respect of RRSPs under subsection 204.2(1.1) and undeducted RRSP premiums under subsection 204.2(1.2) is at the end of each month. ...

CRA stated: [T]he term "program" used in the definition of "qualifying educational program" … refers to the program of study rather than to each individual course. ...

Consequently, we are of the view that in the situation you described to us, the cost of acquiring a laptop by the students who opted for the bundled purchase program does not qualify as tuition fees …. ...

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. ...