Section 236

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,...

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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...

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