Words and Phrases - "allowance"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS

Summary Under
Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount
fixed support payments were not required to be applied by the recipient to listed expenses and, therefore, their use was at her discretion and they were allowances

Amounts required to be paid to Madame under a separation agreement were not support amounts. The amount was a support amount because the recipient...

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Words and Phrases
allowance
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Child Support Amount separation agreement was sufficiently general as to the amounts’ use for them to be child support amounts 81

15 November 2016 Internal T.I. 2015-0577201I7 F - Employés du transport

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii)
per kilometer “accommodation” allowances paid to long-haul drivers not in excess of their vouchered restaurant expenses were likely unreasonable

A trucking company pays its employed long-haul drivers allowances for accommodation expenses of $0.04 per kilometer (scenarios 1 and 3) or of $75...

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Words and Phrases
allowance

S2-F3-C2 - Benefits and Allowances Received from Employment

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b)

Meaning of allowance

2.56 An allowance or an advance is any periodic or lump-sum payment that an employee receives without having to account for...

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Words and Phrases
allowance

7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b)
monthly payments re employee cell phone costs were allowances given no detailed receipts required

Employees, who are required to use cell phones in the performance of their duties and to have their cell phone contracts approved by the employer,...

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Words and Phrases
allowance

The Queen v. Côté, 99 DTC 5788, 1999 CanLII 8469 (FC) (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b)

The taxpayer, who was a senior Quebec civil servant, was taxable on a lump sum equal to four weeks' salary that compensated him for expenses of a...

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Words and Phrases
allowance

ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1

Summary Under
Tax Topics - Excise Tax Act - Section 174 - Paragraph 174(a) - Subparagraph 174(a)(iv)
the "supplies of property or services which the allowances were intended to fund...were for the exclusive personal use of the employees", rather than the employer

The appellants were required to relocate their employees to different locations as part of their business. In addition to reimbursing direct...

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Words and Phrases
allowance in relation to

P-075R, 6 July 2004 "Allowances and Reimbursements"

Summary Under
Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1)

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...

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Words and Phrases
reimbursement allowance