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Subject to the comments in 42 above, a reasonable allowance for travel expenses is non-taxable by reason of subparagraph 6(1)(b)(v) provided it was for a period when the employee was employed in connection with the selling of property or negotiating of contracts for the employer. ... Overview The bulletin describes the taxability of allowances for travelling expenses that an employee may receive in connection with an office or employment and the sales and travel expenses that an employee may deduct in computing income from such a source. ... The amendment deletes the reference to provincial sales tax and permits taxpayers using the cash basis method of calculating income to deduct amounts paid in connection with the cost of leasing a passenger vehicle. ...

Subject to the comments in 42 above, a reasonable allowance for travel expenses is non-taxable by reason of subparagraph 6(1)(b)(v) provided it was for a period when the employee was employed in connection with the selling of property or negotiating of contracts for the employer. ... Overview The bulletin describes the taxability of allowances for travelling expenses that an employee may receive in connection with an office or employment and the sales and travel expenses that an employee may deduct in computing income from such a source. ... The amendment deletes the reference to provincial sales tax and permits taxpayers using the cash basis method of calculating income to deduct amounts paid in connection with the cost of leasing a passenger vehicle. ...

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...

Currently, if scholarship income is received in connection with your enrolment in a program for which you can claim the education amount, an exemption is available up to the full amount of the scholarship income. ... For 2010 and subsequent years, the budget proposes that the exemption for scholarship, fellowship, or bursary income (referred to as scholarship income) that you received in the year in connection with an educational program for which you can claim the education amount will be limited as follows: for all scholarship income, the exemption will be allowed only to the extent that it is reasonable to conclude that the scholarship income was intended to support your enrolment in the program; and for students who are eligible to claim only the part-time education amount related to the program, the scholarship exemption will be limited to the tuition fees and costs incurred for program-related materials in respect of the educational program. ...

This bulletin also discusses other topics in connection with eligible capital property, including the transition from the old system to the new system. ... Where subsection 14(3) applies, the transferee's EC expenditure is "deemed" (determined) to be 4/3 of (a) the amount determined by the transferor as the EC amount from the disposition of the property minus (b) the total of all amounts that may reasonably be considered to have been claimed as a section 110.6 capital gains deduction by the transferor or any other person with whom the transferee was not dealing at arm's length in connection with the transferor's disposition of the property to the transferee or in connection with any previous disposition of the same property. ... In this connection, see the transitional rules described in ¶s 28 and 29 above. ...

This bulletin also discusses other topics in connection with eligible capital property, including the transition from the old system to the new system. ... Where subsection 14(3) applies, the transferee's EC expenditure is "deemed" (determined) to be 4/3 of (a) the amount determined by the transferor as the EC amount from the disposition of the property minus (b) the total of all amounts that may reasonably be considered to have been claimed as a section 110.6 capital gains deduction by the transferor or any other person with whom the transferee was not dealing at arm's length in connection with the transferor's disposition of the property to the transferee or in connection with any previous disposition of the same property. ... In this connection, see the transitional rules described in ¶s 28 and 29 above. ...