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You may provide an allowance or a reimbursement to your employee to compensate for travel expenses (other than automobile or motor vehicle expenses) they incur in connection with or in the course of their office or employment duties. ... (fixed by an Act of Parliament / Under the authority of the Treasury Board) ITA: 6(1)(b)(ii) Travel and separation allowances (Canadian Forces) ITA: 6(1)(b)(iii) Representation or other special allowances (person described in paragraph 250(1)(b) ITA) ITA: 6(1)(b)(iv) Representation or other special allowances (agent-general of a province – Period in Ottawa) ITA: 6(1)(b)(v) Reasonable allowances for travel expenses (in connection with the selling of property or negotiating of contracts for the employee's employer) ITA: 6(1)(b)(vi) Reasonable allowances received by a minister or clergyman ITA: 6(1)(b)(vii) Reasonable allowances for travel expenses (restriction at the municipal or regional level) ITA: 81(3.1) Travel expenses CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment- amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA Document navigation Next: Determine the tax treatment of payments other than regular employment income What is considered reasonable What is considered reasonable allowance What is considered reasonable reimbursement What is a benefit What is an allowance What is a reimbursement What is the CRA's administrative policy for the purpose of taxable benefits Cash Near-cash Non-cash Page details Date modified: 2025-01-09 ...

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In order for the exemption to apply, it must be evident that there is some direct connection between the supply of the service of tutoring or instructing in question and the course approved for credit by, or the curriculum designated by, a school authority. ... However, there is a strong connection between the tutoring provided under the Efficient Reading Course and a course approved for credit by, or curriculum designated by, a school authority. ...

Methods to calculate Calculate the motor vehicle benefit using the reasonable allowances rate calculation Use the prescribed rate (section 7306 of the ITR) per kilometre of personal driving to calculate the motor vehicle taxable benefit: Total number of kilometres travelled for personal driving multiply by Reasonable allowance rate- First 5,000 kilometres multiply by Reasonable allowance rate- Additional kilometres equals This is the amount for the motor vehicle benefit minus Any amounts your employee reimbursed you in the year for the motor vehicle benefit equals This is the total value of the motor vehicle benefit to be included on the T4 slip in code 34 Calculation example In 2022, Matthew was required to use a motor vehicle provided and owned by his employer in connection with his employment in Ontario. ... His employer chose to calculate using the reasonable allowances rates method to determine the taxable benefit for the personal driving of the motor vehicle. 10,000 km is the total number of kilometres Matthew travelled for personal driving multiply by $0.61 is the reasonable allowance rate for 2022 on the first 5,000 kilometres multiply by $0.55 is the reasonable allowance rate for 2022 on the additional kilometres equals $5,800 ($3,050 + $2,750) is the amount for the motor vehicle benefit minus $300 is the amount Matthew reimbursed for the motor vehicle benefit equals $5,500 is the total value of the motor vehicle benefit to be included on the T4 slip in code 34 Calculate the motor vehicle benefit using the fixed rate calculation Use the prescribed rate (section 7305.1 of the ITR) per kilometre of personal driving to calculate the motor vehicle benefit if all conditions in step 5 are met: Total number of kilometres travelled for personal driving multiply by Fixed rate equals This is the amount for the motor vehicle benefit minus Any amounts your employee reimbursed you in the year for the motor vehicle benefit equals This is the total value of the motor vehicle benefit to be included on the T4 slip in code 34 Calculation example In 2022, Matthew was required to use a motor vehicle provided by his employer in connection with his employment in Ontario. ...

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However, you have to include lump-sum amounts that represent contributions you made to another RRSP during the 89 day period just before your withdrawal, and that were transferred to the RRSP indicated on line 1 the excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment, that you re-contributed to this RRSP in the 89 day period just before your withdrawal, and for which you claim or will claim a deduction an amount you contributed to this RRSP that was refunded to you as an unused amount (if you have filled out Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP) amounts you contributed as a repayment or cancellation payment to your RRSP under the Home Buyers’ Plan and LLP. ... However, you have to include lump-sum amounts that represent contributions that your spouse or common-law partner made to another RRSP during the 89 day period just before your spouse’s or common-law partner’s withdrawal, and that they transferred to the RRSP indicated on line 5 the excess amount that your spouse or common-law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common-law partner re-contributed to this RRSP in the 89 day period just before their withdrawal, and for which your spouse or common-law partner claims or will claim a deduction an amount you or your spouse or common-law partner contributed to this RRSP that was refunded to you or your spouse or common-law partner as an unused amount (if you or your spouse or common-law partner have filled out Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP) amounts your spouse or common‑law partner contributed as a repayment or a cancellation payment to their RRSP under the HBP and LLP Return to footnote 2 referrer Footnote 3 If both you and your spouse or common-law partner made contributions to the above RRSP during the 89 day period just before your spouse or common-law partner made an LLP withdrawal, the earliest contributions made during this period are non-deductible. ...

In its application to real property, it is used frequently in connection with the terms estate, right, or title. ... The Department's current administrative position is that there must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating. ... If some object comes between the service and the property, the connection becomes more remote. 45. ...

In its application to real property, it is used frequently in connection with the terms estate, right, or title. ... The Department's current administrative position is that there must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating. ... If some object comes between the service and the property, the connection becomes more remote. 45. ...

The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... Details for an individual may include, among other things, a description of their connection to the proposed transactions. ... This consent will also apply to a supplemental ruling issued in connection with the initial advance income tax ruling. ...