Words and Phrases - "reimbursement"

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90
b
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86
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57
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43
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20
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15
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77
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2
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2
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32
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57
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29
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8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b)
small business job credit received for personal-care workers was “reimbursement”

A taxpayer who does not carry on a business and who hires and remunerates employees including a home care worker, and deducts source deductions...

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Words and Phrases
reimbursement
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business small business job credit received for payroll of non-business employees, exempt 109
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) single service does not qualify as attendant care 74

8 February 1994 Internal T.I. 9400657 - EMPLOYMENT EXPENSES

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

"A reimbursement is usually considered as a repayment of an expense actually incurred and an allowance implies an amount paid in respect of some...

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Words and Phrases
reimbursement

Canada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)
sales tax refund not reimbursement

In finding that a refund of federal sales tax that predecessors of the taxpayer previously had paid in error did not qualify as a reimbursement...

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Words and Phrases
refund reimbursement
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing 35

Westcoast Energy Inc. v. The Queen, 91 DTC 5334, [1991] 1 CTC 471 (FCTD), briefly aff'd 92 DTC 6253 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)
damages not reimbursement

Damages which the taxpayer received in settlement of its suit against the supplier (“IPSCO”) to it of a defective pipeline based on the direct...

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Words and Phrases
reimbursement
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 84

Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra

Summary Under
Tax Topics - General Concepts - Payment & Receipt
no implied set-off

The taxpayer acquired a 100% undivided interest in a property (the "Quarter Claim") adjoining its "Golden Giant" mine subject to a 50% net profits...

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Words and Phrases
reimbursement

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