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Murphy for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

Cependant, l'alinéa 6(1)l) de la Loi prévoit, entre autres, que l'employé devra inclure dans son revenu "le montant représentant la valeur des avantages relatifs au fonctionnement d'une automobile (...) que le contribuable a reçus ou dont il a joui au cours de l'année, soit relativement à sa charge ou à son emploi, soit dans le cadre ou en raison de cette charge ou de cet emploi. ...

Prepared by: Tim Kuss International Section Income Tax Rulings Directorate File # 2001-007643 Date: March 2001 ...

June 12, 2001 Donna Cheesman International and Trusts Section Verification & Enforcement S. ...

John Sitka HEADQUARTERS Excise & GST Randy Hewlett, B.Comm. 16th Floor, Place de Ville 613-957-8973 2001-009577 Motor Vehicle Allowance We are writing in response to your memorandum dated August 1, 2001, wherein you requested our opinion on whether motor vehicle allowances paid to employees by their employer would be considered taxable benefits where they are based on a per-kilometer rate for business travel outside the metropolitan area in which the business is located and a flat rate for business travel within the metropolitan area. ...

Our Comments Subsection 63(3) of the Act defines the expression "child care expense" to mean "an expense incurred in a taxation year for the purpose of providing in Canada, for an eligible child of a taxpayer, child care services including baby sitting services, day nursery services or services provided at a boarding school or camp if the services were provided (a) to enable the taxpayer, or the supporting person of the child for the year, who resided with the child at the time the expense was incurred, (i) to perform the duties of an office or employment, (ii) [...]" ...

February 19, 2002 Northern BC & Yukon TSO HEADQUARTERS Liliane Basi Jacques E. ...

Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate... ...

Under the terms of the Plan, XXXXXXXXXX, (the "Employee") and the other participants (collectively, the "Participants") are entitled to XXXXXXXXXX % of the growth in value of XXXXXXXXXX (the "Company") over a base value of $XXXXXXXXXX as at XXXXXXXXXX. ...

Patricia Spice for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...