Subsection 236(1)
Administrative Policy
GI-197 “Out-of-Pocket Expenses” 17 December 2021
In the context of a discussion of the treatment of expenses incurred by a supplier of services to a client otherwise than as agent for the client,...
2 March 2007 External T.I. 2006-0185471E5 F - Frais de représentation - 67.1
CRA confirmed a 1998 agreement regarding, where employees received a daily allowance to cover the costs of meals and accommodation while away from...