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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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) | 26 |
Paragraph 8(1)(b) - Legal expenses of employee
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)
Fernando v. The Queen, 93 DTC 5412 (FCTD)
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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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Patents or other intangible property | 49 |
Cimolai v. The Queen, 2005 DTC 1800, 2005 TCC 767
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Farrell v. The Queen, 2005 DTC 842, 205 TCC 352
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
L'Écuyer v. The Queen, 95 DTC 241 (TCC)
Administrative Policy
12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts
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| Tax Topics - Income Tax Act - 101-110 - Section 110.2 | 100 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 105 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | 80 |
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
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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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 99 |
See Also
Parker v. The Queen, 2015 DTC 1118 [at 745], 2015 TCC 86 (Informal Procedure)
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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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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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Oligny v. The Queen, 96 DTC 1744 (TCC)
McNeil v. The Queen, 95 DTC 702 (TCC)
Administrative Policy
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 -
9 August, 1995 T.I. 951067 (C.T.O. "Clergyman's Residence Deduction")
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) | 21 |
9 August, 1995 T.I. 951067 (C.T.O. "Clergyman's Residence Deduction")
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) | 38 |
28 July 1995 Memorandum 951399 (C.T.O. "For Admin of XXX")
Paragraph 8(1)(f) - Sales expenses
Commentary
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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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) | 156 |
The Queen v. Gilling, 90 DTC 6274 (FCTD)
Verrier v. The Queen, 90 DTC 6202 (FCA)
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The Queen v. Malik, 89 DTC 5141 (FCTD)
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 23 |
See Also
Griesbach v. Canada (M.N.R.), 91 DTC 142 (TCC)
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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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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 78 |
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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Administrative Policy
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)
Articles
Beam, Laiken, "Employee Deductions", 1991 Canadian Tax Journal, p. 338.
Paragraph 8(1)(g) - Transport employee’s expenses
Commentary
Cases
See Also
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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Foster v. MNR, 83 DTC 620 (TCC)
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Administrative Policy
Paragraph 8(1)(h) - Travel expenses
Commentary
Cases
Imray v. The Queen, 98 DTC 6580, 1998 CanLII 8609 (FC) (FCTD)
Tremblay v. The Queen (1997), 223 N.R. 85, 1997 CanLII 5678 (FCA (FCA)
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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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(a) | 18 |
See Also
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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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(ii) | 70 |
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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Delancy v. The Queen, 2004 DTC 2907, 2004 TCC 465 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(f) | 56 |
Administrative Policy
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 -
9 February 1990 Memorandum (July 1990 Access Letter, ¶1313)
11 January 1990 Memorandum (June 1990 Access Letter, ¶1249)
9 August 1989 Directive ASG-89-30 (June 1990 Access Letter, ¶1288)
Subparagraph 8(1)(h)(i)
Cases
The Queen v. Phyllis Moore, 90 DTC 6200 (FCA)
See Also
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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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | 55 |
Subparagraph 8(1)(h)(ii)
Cases
The Queen v. Mina and Jacobi, 88 DTC 6245, [1988] 1 CTC 380 (FCTD)
Hoedel v. The Queen, 86 DTC 6535, [1986] 2 CTC 419 (FCA)
The Queen v. Jeromel, 86 DTC 6370, [1986] 2 CTC 207 (FCTD)
Rozen v. The Queen, 85 DTC 5611, [1986] CTC 50 (FCTD)
The Queen v. Cival, 83 DTC 5168, [1983] CTC 153 (FCA)
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | 12 |
See Also
Administrative Policy
8 February 1994 T.I. 940065 (C.T.O. "Employment Expenses")
Subparagraph 8(1)(h)(iii)
See Also
Administrative Policy
11 July 1995 T.I. 950823 (C.T.O. ) "Work Space Deductible as Supplies")
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) | 70 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) | 25 |
6 June 1995 Memorandum 950298 (C.T.O. "Workspace in the Home")
22 July 1994 T.I. 941204 (C.T.O. "Employment and Teachers' Supplies") (See also 941752)
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
Cases
Hogg v. Canada, 2002 DTC 7037, 2002 FCA 177
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| Tax Topics - Statutory Interpretation - French and English Version | 46 |
See Also
Kreuz v. The Queen, 2012 DTC 1201 [at 3514], 2012 TCC 238 (Informal Procedure)
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| Tax Topics - General Concepts - Estoppel | 138 | |
| Tax Topics - General Concepts - Res Judicata | 138 | |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2) | 62 |
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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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) | 198 |
Martorelli v. The Queen, 2010 DTC 1156 [at 3313], 2010 TCC 216 (Informal Procedure)
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| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) | 88 |
Gutscher v. The Queen, 2006 DTC 2485, 2006 TCC 163 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) - Subparagraph 8(1)(h)(i) | 55 |
Administrative Policy
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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Paragraph 8(1)(i) - Dues and other expenses of performing duties
Subparagraph 8(1)(i)(i)
Commentary
Cases
Montgomery v. Canada, 99 DTC 5186 (FCA)
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| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 44 |
The Queen v. Mousseau, 95 DTC 5089 (FCTD)
Petrin v. The Queen, 91 DTC 5266 (FCTD)
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)
Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.)
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Administrative Policy
11 September 1996 T.I. 962253 (C.T.O. "Annual Professional Membership Dues")
1995 Institute of Chartered Accountants of Alberta Round Table, Q. 6 (C.T.O. "Professional Dues" No. 9511910)
23 June 1995 T.I. 950085 (C.T.O. "Professional Dues")
13 July 1992 T.I. 921266 (January - February 1993 Access Letter, p. 9, ¶C5-183)
Subparagraph 8(1)(i)(ii)
Commentary
Cases
See Also
Massicolli v. The Queen, 2013 DTC 1049 [at 266], 2012 TCC 344
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| 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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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) | 117 |
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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| 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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) | 52 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) | 42 |
Administrative Policy
Subparagraph 8(1)(i)(iii)
See Also
Glen v. The Queen, 2003 DTC 2109, 2003 TCC 807 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(ii) | 43 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) | 42 |
Administrative Policy
11 July 1995 T.I. 950823 (C.T.O. ) "Work Space Deductible as Supplies")
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) - Subparagraph 8(1)(h)(iii) | 42 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) | 25 |
26 July 1994 T.I. 941545 (C.T.O. "Employment Benefits - Special Clothing")
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 28 |
9 February 1994 T.I. 933587
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | 73 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 23 |
See Also
Whitby v. MNR, 89 DTC 348 (TCC)
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Administrative Policy
Paragraph 8(1)(j) - Motor vehicle and aircraft costs
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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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Subsection 15(1) | 50 | |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 75 |
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)
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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| 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 | |
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| 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 | |
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| 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 |
S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance
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13 June 2012 Internal T.I. 2012-0448961I7 F - Paiements en trop faits par un employeur
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) | 88 |
RC4120 "Employers' Guide Filing the T4 Slip and Summary"
Employee did not perform duties
Articles
Christina Medland, Jennifer Sandford, "Tax Treatment of Share-Based Compensation", Taxation of Executive Compensation and Retirement, September 2005, p. 583.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangements | 0 | |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | 0 |
Paragraph 8(1)(p) - Musical instrument costs
Paragraph 8(1)(q) - Artists’ employment expenses
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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Administrative Policy
S3-F4-C1 - General Discussion of Capital Cost Allowance
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17 August 1992 T.I. (Tax Window, No. 23, p. 20, ¶2137)
18 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 16, ¶1019)
Subsection 8(4) - Meals
Cases
Healy v. The Queen, 79 DTC 5060, [1979] CTC 44 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 31 |
Subsection 8(5) - Dues not deductible
Subsection 8(13) - Work space in home
See Also
Administrative Policy
27 October 2014 External T.I. 2012-0471391E5 F - Entreposage d'inventaire à domicile
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) | inventory storage part of work place | 86 |
10 December 2013 External T.I. 2013-0481171E5 - Home Office Expenses
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Commentary
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