Section 8

Table of Contents

Subsection 8(1) - Deductions allowed

Paragraph 8(1)(a)

Cases

The Queen v. Patterson, 82 DTC 6326, [1982] CTC 371 (FCTD)

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Paragraph 8(1)(b) - Legal expenses of employee

Commentary

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Cases

Fenwick v. Canada, 2009 DTC 5525, 2008 FCA 370

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Loo v. Canada, 2004 DTC 6540, 2004 FCA 249

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Turner-Lienaux v. The Queen, 97 DTC 5294 (FCA)

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Fernando v. The Queen, 93 DTC 5412 (FCTD)

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Wilson v. The Queen, 90 DTC 6382 (FCTD), aff'd 91 DTC 5407 (FCA)

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See Also

Ross v. The Queen, 2016 TCC 170 (Informal Procedure)

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Allan v. The Queen, 2013 DTC 1072 [at 390], 2013 TCC 65

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Caruso v. The Queen, 2012 DTC 1200 [at 3511], 2012 TCC 233 (Informal Procedure)

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Lester v. The Queen, 2012 DTC 1030 [at 2642], 2011 TCC 543 (Informal Procedure)

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Chagnon v. The Queen, 2011 DTC 1205 [at 1216], 2011 TCC 268

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Tax Topics - Income Tax Act - Section 54 - Capital Property 124

Blackburn v. The Queen, 2010 DTC 1073 [at 2898], 2010 TCC 69 (Informal Procedure)

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Bonsma v. The Queen, 2010 DTC 1227 [at 3639], 2010 TCC 342 (Informal Procedure)

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Kaushik v. The Queen, 2006 DTC 2277, 2005 TCC 207 (Informal Procedure)

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Cimolai v. The Queen, 2005 DTC 1800, 2005 TCC 767

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Farrell v. The Queen, 2005 DTC 842, 205 TCC 352

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Blackburn v. The Queen, 2004 DTC 2409, 2004 TCC 180 (Informal Procedure)

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Blagdon v. The Queen, 2003 DTC 804 (TCC), aff'd 2003 DTC 5491, 2003 FCA 269

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L'Écuyer v. The Queen, 95 DTC 241 (TCC)

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MacDonald v. MNR, 90 DTC 1751 (TCC)

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Administrative Policy

12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts

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19 November 2012 Internal T.I. 2012-0433201I7 - Legal fees incurred re: job reinstatement

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Tax Topics - Income Tax Act - Section 60 - Paragraph 60(o.1) apportionment among objectives 272

24 March 1995 T.I. 942430 (C.T.O. "Legal Fees")

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Tax Topics - Income Tax Act - Section 60 - Paragraph 60(o.1) 33

IT-99R4 "Legal and Accounting Fees" under "Collection of Salary and Wages"

Paragraph 8(1)(c) - Clergy residence

Commentary

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Cases

Canada v. Lefebvre, 2010 DTC 5042 [at 6691], 2009 FCA 307

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Canada (Minister of Citizenship and Immigration) v. Khan, 2005 DTC 5715, 2005 FC 398

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Rumford v. The Queen, 94 DTC 6121 (FCA)

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Zylstra Estate and Small v. The Queen, 94 DTC 6687 (FCTD), aff'd sub-nominee McRae v. The Queen, 97 DTC 5124 (FCA)

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See Also

Parker v. The Queen, 2015 DTC 1118 [at 745], 2015 TCC 86 (Informal Procedure)

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Words and Phrases
remuneration

Tidd v. The Queen, 2012 DTC 1060 [at 2785], 2012 TCC 16 (Informal Procedure)

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Shaw v. The Queen, 2010 DTC 1144 [at 3267], 2010 TCC 210 (Informal Procedure)

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Kirkbride v. The Queen, 2003 DTC 966, 2003 TCC 229 (Informal Procedure)

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Koop v. The Queen, 99 DTC 707 (TCC)

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Austin v. The Queen, 99 DTC 710 (TCC)

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Alemu v. The Queen, 99 DTC 714 (TCC)

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Fitch v. The Queen, 99 DTC 721 (TCC)

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Words and Phrases
congregation

McGorman v. The Queen, 99 DTC 699 (TCC)

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Tax Topics - Statutory Interpretation - Ordinary Meaning 96

Kraft v. The Queen, 99 DTC 693 (TCC)

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Words and Phrases
clergy

Oligny v. The Queen, 96 DTC 1744 (TCC)

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McNeil v. The Queen, 95 DTC 702 (TCC)

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Kolot v. MNR, 92 DTC 2391 (TCC)

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23 January 2014 External T.I. 2012-0467711E5 - Clergy Residence Deduction

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5 November 2013 Internal T.I. 2013-0494611I7 - Religious order

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4 June 2013 Internal T.I. 2012-0455961I7 - Clergy Residence Deduction

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28 April 2004 External T.I. 2004-006767 -

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9 August, 1995 T.I. 951067 (C.T.O. "Clergyman's Residence Deduction")

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9 August, 1995 T.I. 951067 (C.T.O. "Clergyman's Residence Deduction")

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28 July 1995 Memorandum 951399 (C.T.O. "For Admin of XXX")

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27 March 1992 T.I. and 15 April 1992 Memorandum (Tax Window, No. 18, p. 8, ¶1835)

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Paragraph 8(1)(f) - Sales expenses

Commentary

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Cases

Urquhart v. Canada, 2016 FCA 76

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Gifford v. Canada, 2004 DTC 6120, 2004 SCC 15, [2004] 1 S.C.R. 411

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Hudema v. The Queen, 94 DTC 6287 (FCTD)

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The Queen v. Gilling, 90 DTC 6274 (FCTD)

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Verrier v. The Queen, 90 DTC 6202 (FCA)

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Words and Phrases
ordinarily

The Queen v. Malik, 89 DTC 5141 (FCTD)

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See Also

Griesbach v. Canada (M.N.R.), 91 DTC 142 (TCC)

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Words and Phrases
commission

Lavigne v. The Queen, 2014 DTC 1018 [at 2615], 2013 TCC 308 (Informal Procedure)

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Lequier v. The Queen, 2013 DTC 1012 [at 68], 2012 TCC 380

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Czerczak v. The Queen, 2011 DTC 1005 [at 23], 2010 TCC 612 (Informal Procedure)

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Cirone v. The Queen, 2010 DTC 1103 [at 3034], 2010 TCC 137

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Tax Topics - General Concepts - Evidence oral evidence of accountign transactions 126

Raphael v The Queen, 2008 DTC 3559, 2008 TCC 202

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Douthwright v. The Queen, 2007 DTC 1614, 2007 TCC 560 (Informal Procedure)

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Tax Topics - General Concepts - Onus 65

Ross v. The Queen, 2005 DTC 663, 2005 TCC 286

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Furman v. The Queen, 2003 DTC 723, 2003 TCC 298 (Informal Procedure)

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Frappier v. The Queen, 98 DTC 1521 (TCC)

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No. 149 v. MNR, 54 DTC 142, 10 Tax ABC 147

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18 February 2015 External T.I. 2012-0471731E5 F - Déductibilité du droit d’usage pour automobile

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) no reduction in benefit amount for benefits provided by employee to employer 212

11 April 2016 External T.I. 2015-0564161E5 F - IT-522R par. 36

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23 April 1991 T.I. (Tax Window, No. 2, p. 22, ¶1210)

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13 January 1989 Memorandum (June 1990 Access Letter, ¶1299)

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Articles

Beam, Laiken, "Employee Deductions", 1991 Canadian Tax Journal, p. 338.

Paragraph 8(1)(g) - Transport employee’s expenses

Commentary

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Cases

Renko v. Canada (Attorney General), 2003 DTC 5417, 2003 FCA 251

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Walls v. The Queen, 76 DTC 6309, [1976] CTC 501 (FCTD)

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Elwood v. The Queen, 2012 DTC 1268 [at 3792], 2012 TCC 313 (Informal Procedure)

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Kasaboski v. The Queen, 2005 DTC 846, 2005 TCC 356 (Informal Procedure)

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Crawford v. The Queen, 2002 DTC 1883 (TCC) (Informal Procedure), aff'd sub nom. Renko

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and

Foster v. MNR, 83 DTC 620 (TCC)

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metropolitan area

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27 July 1998 T.I. 980774

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8 February 1994 Memorandum 940065 (C.T.O. "Employment Expenses")

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Paragraph 8(1)(h) - Travel expenses

Commentary

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Cases

Imray v. The Queen, 98 DTC 6580, 1998 CanLII 8609 (FC) (FCTD)

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Tremblay v. The Queen (1997), 223 N.R. 85, 1997 CanLII 5678 (FCA (FCA)

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The Queen v. Chrapko, 88 DTC 6487, [1988] 2 CTC 342 (FCA)

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 57

The Queen v. Patterson, 82 DTC 6326, [1982] CTC 371 (FCTD)

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The Queen v. Diemert, 76 DTC 6187, [1976] CTC 301 (FCTD)

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Brown v. The Queen, 2013 DTC 1035 [at 167], 2012 TCC 452 (Informal Procedure)

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Vickers v. The Queen, 2011 DTC 1066 [at 354], 2011 TCC 2 (Informal Procedure)

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Freake v. The Queen, 2009 DTC 2071, 2009 TCC 568 (Informal Procedure)

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Blackburn c. La Reine, 2008 DTC 2937, 2007 TCC 284 (Informal Procedure)

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Ménard c. La Reine, 2006 DTC 2515, 2004 TCC 516

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Gariépy c. La Reine, 2005 DTC 1744, 2005 TCC 318 (Informal Procedure)

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Words and Phrases
duties

Delancy v. The Queen, 2004 DTC 2907, 2004 TCC 465 (Informal Procedure)

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Homsy v. The Queen, 2004 DTC 2390 (TCC)

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18 March 2014 External T.I. 2012-0438941E5 - Deduction of expenses against executor fees

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office executor holding an office 32

12 February 1998 External T.I. 5-973033 -

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9 February 1990 Memorandum (July 1990 Access Letter, ¶1313)

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9 August 1989 Directive ASG-89-30 (June 1990 Access Letter, ¶1288)

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9 January 1989 Memorandum (June 1990 Access Letter, ¶1294)

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Subparagraph 8(1)(h)(i)

Cases

The Queen v. Phyllis Moore, 90 DTC 6200 (FCA)

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The Queen v. Wright, 81 DTC 5004, [1981] CTC 14 (FCTD)

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Toutov v. The Queen, 2006 DTC 2928, 2006 TCC 187 (Informal Procedure)

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Gutscher v. The Queen, 2006 DTC 2485, 2006 TCC 163 (Informal Procedure)

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12 April 2017 External T.I. 2016-0642571E5 - Employee travel - board and lodging

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Subparagraph 8(1)(h)(ii)

Cases

The Queen v. Mina and Jacobi, 88 DTC 6245, [1988] 1 CTC 380 (FCTD)

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Hoedel v. The Queen, 86 DTC 6535, [1986] 2 CTC 419 (FCA)

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Rozen v. The Queen, 85 DTC 5611, [1986] CTC 50 (FCTD)

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The Queen v. Cival, 83 DTC 5168, [1983] CTC 153 (FCA)

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Stokes v. The Queen, 93 DTC 201 (TCC)

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8 February 1994 T.I. 940065 (C.T.O. "Employment Expenses")

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86 C.R. - Q.75

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Subparagraph 8(1)(h)(iii)

See Also

Fitzpatrick v. IRC; Smith v. Abbot, [1994] BTC 66 (HL)

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11 July 1995 T.I. 950823 (C.T.O. ) "Work Space Deductible as Supplies")

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6 June 1995 Memorandum 950298 (C.T.O. "Workspace in the Home")

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22 July 1994 T.I. 941204 (C.T.O. "Employment and Teachers' Supplies") (See also 941752)

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18 July 89 T.I. (Dec. 89 Access Letter, ¶1042)

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Articles

Wilson, "Employment Status Under the Income Tax Act", 1993 Conference Report, pp. 2:10-11: Discussion of meaning of "supplies".

Paragraph 8(1)(h.1) - Motor vehicle travel expenses

Commentary

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Cases

Hogg v. Canada, 2002 DTC 7037, 2002 FCA 177

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Kreuz v. The Queen, 2012 DTC 1201 [at 3514], 2012 TCC 238 (Informal Procedure)

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Zembal v. The Queen, 2011 DTC 1119 [at 668], 2011 TCC 145 (Informal Procedure)

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Veinot v. The Queen, 2010 DTC 1097 [at 3017], 2010 TCC 112 (Informal Procedure)

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Martorelli v. The Queen, 2010 DTC 1156 [at 3313], 2010 TCC 216 (Informal Procedure)

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Gutscher v. The Queen, 2006 DTC 2485, 2006 TCC 163 (Informal Procedure)

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O'Neil v. The Queen, 2000 DTC 2409 (TCC) (Informal Procedure)

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2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.7, 2016-0674811C6 F - Allocations automobiles & dépenses afférentes

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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(3) correction of T4s 171

27 October 2014 External T.I. 2013-0507001E5 F - Obligation de remplir un T2200 pour un employé

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19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers)

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Words and Phrases
place of business

12 September 1997 Memorandum 971645

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Paragraph 8(1)(i) - Dues and other expenses of performing duties

Subparagraph 8(1)(i)(i)

Commentary

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Cases

Montgomery v. Canada, 99 DTC 5186 (FCA)

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recognized

The Queen v. Mousseau, 95 DTC 5089 (FCTD)

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Petrin v. The Queen, 91 DTC 5266 (FCTD)

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The Queen v. Swingle, 77 DTC 5301, [1977] CTC 448 (FCTD)

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See Also

Auclair c. La Reine, 2013 DTC 1199 [at 1058], 2013 TCC 188 (Informal Procedure)

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Shearman v. The Queen, 2006 DTC 2678, 2006 TCC 143 (Informal Procedure)

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Laithwaite v. The Queen, 95 DTC 710 (TCC)

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Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.)

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Words and Phrases
profession

Administrative Policy

11 September 1996 T.I. 962253 (C.T.O. "Annual Professional Membership Dues")

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1995 Institute of Chartered Accountants of Alberta Round Table, Q. 6 (C.T.O. "Professional Dues" No. 9511910)

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23 June 1995 T.I. 950085 (C.T.O. "Professional Dues")

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13 July 1992 T.I. 921266 (January - February 1993 Access Letter, p. 9, ¶C5-183)

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22 January 1991 Memorandum (Tax Window, Prelim. No. 3, p. 20, ¶1082)

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Subparagraph 8(1)(i)(ii)

Commentary

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Cases

The Queen v. Thompson, 89 DTC 5439 (FCTD)

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See Also

Massicolli v. The Queen, 2013 DTC 1049 [at 266], 2012 TCC 344

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67 220

Vickers v. The Queen, 2011 DTC 1066 [at 354], 2011 TCC 2 (Informal Procedure)

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Longtin v. The Queen, 2006 DTC 3254, 2006 TCC 335

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Aprile v. The Queen, 2005 DTC 585, 2005 TCC 216 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt payments in kind 72

Schnurr v. The Queen, 2004 DTC 3531, 2004 TCC 684

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Williams v. The Queen, 2004 DTC 3549, 2004 TCC 706

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Glen v. The Queen, 2003 DTC 2109, 2003 TCC 807 (Informal Procedure)

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Felton v. MNR, 89 DTC 233 (TCC)

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Administrative Policy

8 February 1994 Memorandum 940065 (C.T.O. "Employment Expenses")

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Subparagraph 8(1)(i)(iii)

See Also

Glen v. The Queen, 2003 DTC 2109, 2003 TCC 807 (Informal Procedure)

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Cuddie v. The Queen, 98 DTC 1822 (TCC)

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Words and Phrases
supplies

Administrative Policy

11 July 1995 T.I. 950823 (C.T.O. ) "Work Space Deductible as Supplies")

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26 July 1994 T.I. 941545 (C.T.O. "Employment Benefits - Special Clothing")

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9 February 1994 T.I. 933587

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Subparagraph 8(1)(i)(iv)

Cases

Crowe v. Canada, 2003 DTC 5288, 2003 FCA 191

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Lucas v. The Queen, 87 DTC 5277, [1987] 2CTC 23 (FCTD)

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 23

See Also

Whitby v. MNR, 89 DTC 348 (TCC)

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trade union

Administrative Policy

5 May 2017 External T.I. 2016-0681161E5 - Deductibility of annual membership dues

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trade union

1 April 2014 External T.I. 2013-0513781E5 - Trade union dues

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Paragraph 8(1)(j) - Motor vehicle and aircraft costs

Administrative Policy

10 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 17, ¶1009)

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Paragraph 8(1)(m) - Employee’s registered pension plan contributions

Cases

The Queen v. Kurisko, 88 DTC 6434, [1988] 2 CTC 254 (FCTD), aff'd 90 DTC 6376 (FCA)

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The Queen v. Hoffman, 85 DTC 5508, [1985] 2 CTC 347 (FCTD)

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Administrative Policy

13 June 1991 T.I. (Tax Window, No. 4, p. 30, ¶1305)

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19 April 1990 T.I. (September 1990 Access Letter, ¶1407)

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Paragraph 8(1)(m.2) - Employee RCA contributions

Articles

"Employee Contributions to Unregistered Pension Plans Are Now Permitted", Taxation of Executive Compensation and Retirement, October 1990, p. 342.

Paragraph 8(1)(n) - Salary reimbursement

Administrative Policy

19 December 2016 External T.I. 2016-0643191E5 F - Deferred Salary Leave Plan (DSLP)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) salary advance arrangement results in recognition when advances made rather than when earned 123
Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) comprehensive discussion, including: seasonal workers cannot participate; and DSLP can be married with a salary advance arrangement 436

26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) advance to employee is current s. 5 income 229
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) employee advance not a “loan” 115

16 March 2015 External T.I. 2014-0524371E5 F - Assessment beyond normal reassessment period

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) s. 152(4.2) not applicable if amount was not erroneous at time of return filing 100

13 June 2012 Internal T.I. 2012-0448961I7 F - Paiements en trop faits par un employeur

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RC4120 "Employers' Guide Filing the T4 Slip and Summary"

Employee did not perform duties

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Clerical or administrative errors

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Articles

Christina Medland, Jennifer Sandford, "Tax Treatment of Share-Based Compensation", Taxation of Executive Compensation and Retirement, September 2005, p. 583.

Paragraph 8(1)(p) - Musical instrument costs

See Also

Belkin v. The Queen, 2006 DTC 2016, 2005 TCC 785 (Informal Procedure)

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Paragraph 8(1)(q) - Artists’ employment expenses

Administrative Policy

20 August 1992 T.I. 922074 (April 1993 Access Letter, p. 131, ¶C5-191; Tax Window, No. 23, p. 21, ¶2158)

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Subsection 8(2) - General limitation

See Also

Jamieson v. The Queen, 2013 DTC 1067 [at 367], 2013 TCC 52 (Informal Procedure)

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Kilbride v. The Queen, 2007 DTC 1718, 2007 TCC 663

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Bushfield v. The Queen, 95 DTC 851 (TCC)

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Administrative Policy

S3-F4-C1 - General Discussion of Capital Cost Allowance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense 476
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 669
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 170
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 248
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 194
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 178
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 145
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 184
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 267
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 60
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 140
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 167
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 53
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 204
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 150
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 55
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 142
Tax Topics - Income Tax Act - Section 68 153
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 65
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 117
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 403
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 142
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 207
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 299
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 214
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 259
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 191

17 August 1992 T.I. (Tax Window, No. 23, p. 20, ¶2137)

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18 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 16, ¶1019)

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79 C.R. - Q.39

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Subsection 8(4) - Meals

Cases

Healy v. The Queen, 79 DTC 5060, [1979] CTC 44 (FCA)

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Subsection 8(5) - Dues not deductible

Administrative Policy

26 November 2013 External T.I. 2013-0492411E5 - Union Dues

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28 December 1995 T.I. 952934 (C.T.O. "Union Owing Shares")

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2 May 1995 T.I. 950640 (C.T.O. "Union Dues - Weekly Levy - Funds for a Law Suit")

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Subsection 8(13) - Work space in home

See Also

Glen v. The Queen, 2003 DTC 2109, 2003 TCC 807 (Informal Procedure)

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Administrative Policy

27 October 2014 External T.I. 2012-0471391E5 F - Entreposage d'inventaire à domicile

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) separate samples storage room part of home office 86

10 December 2013 External T.I. 2013-0481171E5 - Home Office Expenses

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Words and Phrases
meeting

11 July 1995 T.I. 950823 (C.T.O. ) "Work Space Deductible as Supplies")

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3 December 1992 Memorandum (Tax Window, No. 27, p. 20, ¶2335)

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15 June 1992 Memorandum 921443 (December 1992 Access Letter, p. 7, ¶C5-180)

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