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Line 22100 – Carrying charges and interest expenses Claim the following carrying charges and interest you paid to earn income from investments: fees to manage or take care of your investments (other than any fees you paid for services in connection with your pooled registered pension plan, registered retirement income fund, registered retirement savings plan, specified pension plan, and your tax-free savings account) fees for certain investment advice (see Interpretation Bulletin IT-238, Fees Paid to Investment Counsel) or for recording investment income fees to have someone complete your return, but only if you have income from a business or property, if accounting is a usual part of the operations of your business or property, and if you did not use the amounts claimed to reduce the business or property income you reported. ...

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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. ...

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 Page details Date modified: 2017-11-07 ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2003 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2003 has to be filed on or before June 15, 2004. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2004 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2004 has to be filed on or before June 15, 2005. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2009 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2009 has to be filed on or before June 15, 2010. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2012 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2012 has to be filed on or before June 15, 2013. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2013 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2013 has to be filed on or before June 15, 2014. ...