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Related Bulletins In connection with the subject matter of this bulletin, the current version of one or more of the following bulletins may be of interest to the reader: IT-73 The Small Business Deduction- Income from an Active Business, a Specified Investment Business and a Personal Services Business IT-75 Scholarships, Fellowships, Bursaries, Prizes and Research Grants IT-81 Partnerships- Income of Non-Resident Partners IT-113 Benefits to Employees- Stock Options IT-125 Disposition of Resource Properties IT-161 Non-Residents- Exemption from Tax Deductions at Source on Employment Income IT-163 Election by Non-Resident Individuals on Certain Canadian Source Income IT-168 Athletes and Players Employed by Football, Hockey and Similar Clubs IT-171 Non-Resident Individuals- Computation of Taxable Income Earned in Canada and Non-refundable Tax Credits IT-173 Capital Gains Derived in Canada by Residents of the United States IT-176 Taxable Canadian Property IT-177 Permanent Establishment of a Corporation in a Province and of a Foreign Enterprise in Canada IT-193 Taxable Income of Individuals Resident in Canada during Part of a Year IT-221 Determination of an Individual's Residence Status IT-242 Retired Partners IT-262 Losses of Non-Residents and Part-Time Residents IT-270 Foreign Tax Credit IT-278 Death of a Partner or a Retired Partner IT-385 Disposition of an Income Interest in a Trust IT-434 Rental of Real Property by Individual Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Generally, the deduction for travel is available in respect of benefits provided by an employer to an employee or a member of the employee's household for travelling expenses incurred in connection with any number of trips made to obtain medical services not available locally and a maximum of two trips per year for other reasons, to the extent that the value of the benefits is included in employment income. ...

Funeral services also include the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ...

Consequently, the benefit from such a loan will be included in the income in the sixth and succeeding years in the same way as a benefit arising in connection with a home purchase loan, with no off-setting deduction under paragraph 110(1)(j), but subject to the ceiling described in 17 and 18 above. ...

The proposed legislation provides authority to the Solicitor General and the Minister of National Revenue to disqualify charitable organizations suspected of illegal activities or connections. ...

This platform is founded in the belief that risk information is one of the key elements that creates connections between Agency decision-making processes. ...

In connection with the subject matter of this bulletin, the current versions of the following interpretation bulletins may be of interest to the reader: IT-66 Capital Dividends IT-85 Health and Welfare Trusts for Employees IT-111 Annuities Purchased from Charitable Organizations IT-223 Overhead Expense Insurance vs. ...

The term " commercial woodlot " is also used where there is an adventure in the nature of trade in connection with a woodlot (see ¶ 9), and where an amount based on the use of, or production from, a woodlot (see ¶ 10) is received. ...

Such a corporation is one approved by the Governor in Council and licensed or otherwise authorized under the laws of Canada or a province to issue investment contracts in connection with registered retirement savings plans. ¶ 4. ...

Appendix A-- Paragraph 8(1)(c) of the Act Section 8: Deductions allowed (1) In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (c)-- where, in the year, the taxpayer (i) is a member of the clergy or of a religious order or a regular minister of a religious denomination, and (ii) is (A) in charge of a diocese, parish or congregation, (B) ministering to a diocese, parish or congregation, or (C) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination, the amount, not exceeding the taxpayer's remuneration for the year from the office or employment, equal to (iii) the total of all amounts including amounts in respect of utilities, included in computing the taxpayer's income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of, or because of, the taxpayer's office or employment as such a member or minister so in charge of or ministering to a diocese, parish or congregation, or so engaged in such administrative service, or (iv) rent and utilities paid by the taxpayer for the taxpayer's principal place of residence (or other principal living accommodation), ordinarily occupied during the year by the taxpayer, or the fair rental value of such a residence (or other living accommodation), including utilities, owned by the taxpayer or the taxpayer's spouse or common-law partner, not exceeding the lesser of (A) the greater of (I) $1,000 multiplied by the number of months (to a maximum of ten) in the year, during which the taxpayer is a person described in subparagraphs (i) and (ii), and (II) one-third of the taxpayer's remuneration for the year from the office or employment, and (B) the amount, if any, by which (I) the rent paid or the fair rental value of the residence or living accommodation, including utilities exceeds (II) the total of all amounts each of which is an amount deducted, in connection with the same accommodation or residence, in computing an individual's income for the year from an office or employment or from a business (other than an amount deducted under this paragraph by the taxpayer), to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which an amount is claimed by the taxpayer under this paragraph; Appendix B-- Decisions of the Tax Court of Canada Released in 1999 Austin v. ...