Words and Phrases - "meeting"
16 August 2022 CPAC Roundtable Q. 10, 2022-0946251C6 - Home Office Expenses
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) - Paragraph 8(13)(a) - Subparagraph 8(13)(a)(ii)s. 8(13)(a)(ii) does not extend to virtual meetings
Regarding the impact of meeting clients in a home virtually, CRA stated:
It is the long-standing position of the … CRA … that the term...
Words and Phrases
meetingLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) - Paragraph 18(12)(a) - Subparagraph 18(12)(a)(ii) | “meetings” in ss. 8(13)(a)(ii) and 18(12)(a)(ii) refers only to “face to face encounters” | 183 |
Landry v. The Queen, 2007 TCC 383 (Informal Procedure)
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) - Paragraph 8(13)(a) - Subparagraph 8(13)(a)(ii)telephone calls are sufficient to constitute meetings
In finding that the home office expenses of a school superintendant were deductible, Webb J stated (at para. 30):
The Appellant also testified,...
Words and Phrases
meetingS4-F2-C2 - Business Use of Home Expenses
Meaning of principal place of business
2.11 ... The word principal is not defined in the Act but in this context is generally understood to refer...
10 December 2013 External T.I. 2013-0481171E5 - Home Office Expenses
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) - Paragraph 8(13)(a) - Subparagraph 8(13)(a)(ii)"meetings" must be in person
After noting that "to meet" means for "(two or more people) [to] come into each other's company" and "that some informal Tax Court of Canada...
Words and Phrases
meetingRyan v. The Queen, 2006 DTC 2738, 2006 TCC 132 (Informal Procedure)
meetings by telephone
The taxpayer, a physiotherapist, worked full time at one physiotherapy clinic, and performed primarily management and administrative functions...
Words and Phrases
meeting