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The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

Several conditions must be met in order for Guideline 4 to apply: the employer must be resident on a reserve; the duties of employment must be in connection with the employer's non-commercial activity carried on exclusively for the social, cultural, educational, or economic development of Indians who for the most part live on reserves; the employer must be: an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves, or an Indian organization controlled by one or more such bands or tribal councils, and dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ...

XXXXXXXXXX Dear XXXXXXXXXX: The office of the Right Honourable Stephen Harper, Prime Minister of Canada, forwarded to me a copy of your correspondence concerning the deductibility of legal costs incurred in connection with the payment of child support. ...

Position: In connection with the children's fitness tax credit, the Department of Finance has announced measures to provide additional support to children who are eligible for the disability tax credit: 1) the age limit for the children's fitness tax credit will be increased from 16 to 18 for children who are eligible for the disability tax credit 2) in recognition of the additional expenses incurred by children with disabilities for such things as specialized equipment, transportation and attendant care, a separate $500 non-refundable amount will be introduced and will be available where expenses of at least $100 are incurred to enrol a disability tax credit-eligible child in an eligible program. ...

Generally, expenses that may be deducted by a personal services business are: any salary, wages, benefit, or allowance the corporation provides to its incorporated employee(s); amounts paid by the corporation in connection with the negotiating of contracts, as long as the amount would have been deductible from employment income if it had been paid by the incorporated employee under a contract of employment that required the employee to pay the amount; and legal expenses the corporation incurs for collecting amounts owing to it. ...

We do not have sufficient information concerning the staff retirement funds or the circumstances under consideration by you in connection therewith to comment definitively as to the proper tax treatment thereof. ...

Facts The facts of the situation as we understand them can be summarized as follows: 24(1) The Department's Position Generally, an automobile allowance paid to an employee will be excluded from income if: (i)      the allowance is not in excess of a reasonable amount (subparagraph 6(1)(b)(vii.1) of the Act) or in the case of an employee employed in connection with selling property or negotiating contracts for his employer, is a reasonable amount (subparagraph 6(1)(b)(v) of the Act); (ii)      the allowance is based solely in the number of kilometres the vehicle is used to earn employment income (subparagraph 6(1)(b)(x) of the Act) and (iii)      the employee is not reimbursed for any expense for the same use (kilometres) for which the employee is paid a travel allowance (subparagraph 6(1)(b)(xi) of the Act). ...