Words and Phrases - "reimbursement"
8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises
A taxpayer who does not carry on a business and who hires and remunerates employees including a home care worker, and deducts source deductions...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | small business job credit received for payroll of non-business employees, exempt | 109 |
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) | single service does not qualify as attendant care | 74 |
8 February 1994 Internal T.I. 9400657 - EMPLOYMENT EXPENSES
"A reimbursement is usually considered as a repayment of an expense actually incurred and an allowance implies an amount paid in respect of some...
Westcoast Energy Inc. v. The Queen, 91 DTC 5334, [1991] 1 CTC 471 (FCTD), briefly aff'd 92 DTC 6253 (FCA)
Damages which the taxpayer received in settlement of its suit based on the direct and indirect costs incurred by it in replacing a defective pipe...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 84 |
Canada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA)
In finding that a refund of federal sales tax that predecessors of the taxpayer previously had paid in error did not qualify as a reimbursement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Timing | 35 |
Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra
The taxpayer acquired a 100% undivided interest in a property (the "Quarter Claim") adjoining its "Golden Giant" mine subject to a 50% net profits...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii) | loan was merely incidental to mining business | 180 |
| Tax Topics - Income Tax Act - Section 80.2 | 241 |
P-075R, 6 July 2004 "Allowances and Reimbursements"
In contrast [to an allowance], a reimbursememt is a payment made by one person to repay another person for amounts spent. An amount constitutes a...