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,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 621 | |
| Tax Topics - General Concepts - Agency | listing of expenses typically not incurred as agent | 172 |
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(c) | no limitation under s.67.1 where specific reimbursement | 91 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1) | confirmation of 1998 agreement as to portion of remote work site daily allowances to be treated as for meals rather than accommodation | 316 |