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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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...

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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