Words and Phrases - "tool"

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

26 May 2023 External T.I. 2023-0962521E5 - Employment Expenses of a Pilot

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(6.1) - Paragraph 8(6.1)(d)
aviation headsets were electronic communication devices

CRA considers that pilots are not entitled to the deduction under s. 8(1)(s) for tools for the cost to them of aviation headsets (which are worn...

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Words and Phrases
tool
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g) s. 8(1)(g) deduction not available to pilot who returns to home city at the end of the day 134
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) ss. 8(1)(h), (4) and (10) requirements could be met for meal expenses of pilot 87
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(s) aviation headset is not a tool 123
Tax Topics - Income Tax Act - Section 8 - Subsection 8(4) pilot potentially could deduct meal expenses pursuant to s. 8(1)(h) in connection with daily flying from and to the home city, provided that 12-hour requirement met 76

26 May 2023 External T.I. 2023-0962521E5 - Employment Expenses of a Pilot

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(s)
aviation headset is not a tool

Was a pilot entitled to deduct from such employee’s employment income the cost of an aviation headset (which was worn so as to prevent hearing...

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Words and Phrases
tool
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g) s. 8(1)(g) deduction not available to pilot who returns to home city at the end of the day 134
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) ss. 8(1)(h), (4) and (10) requirements could be met for meal expenses of pilot 87
Tax Topics - Income Tax Act - Section 8 - Subsection 8(6.1) - Paragraph 8(6.1)(d) aviation headsets were electronic communication devices 109
Tax Topics - Income Tax Act - Section 8 - Subsection 8(4) pilot potentially could deduct meal expenses pursuant to s. 8(1)(h) in connection with daily flying from and to the home city, provided that 12-hour requirement met 76

14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(s)
materials provided to clients were not “tools"

Employed fishing outfitters and guides provide materials, such as salmon flies or filament to repair fishing lines, to clients, to ensure the...

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Words and Phrases
tradesperson tool
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) implicit requirement to provide “supplies” (e.g., potentially materials provided to clients) can be sufficient 231