Subsection 118.02(1) - Definitions
Eligible Public Transit Pass
See Also
Taino v. The Queen, 2012 DTC 1221 [at 3614], 2012 TCC 272 (Informal Procedure)
A "10-ride pass" does not fit the definition of an "eligible public transit pass" because it cannot be used on an unlimited number of occasions.
Public Commuter Transit Services
Administrative Policy
8 November 2006 External T.I. 2006-0208601E5 F - Crédit d'impôt pour transport en commun
Regarding whether monthly passes for motorists to use a ferry would qualify, CRA stated:
With respect to ferry services, the wording of proposed...
Qualifying Subscription Expense
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Whether standalone digital news subscription
4.4. A qualifying subscription expense is the amount paid in the year by an individual to a QCJO for...
Subsection 118.02(2)
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Supporting documentation
4.6. The QCJO that received the payments for a qualifying subscription expense should provide its subscribers with a...