Meals and entertainment

Sole Proprietors & partnerships
Line 8523
Corporate or employees of proprietors / partners
Salaried Employee Travel expenses
Line 229 Other Employment Expenses
Payroll Benefits: Subsidized Meals
Commission Employees:Food & Beverages
Transportation Employees
Transportation Employees: Meals & Lodging
Transport Employees special audit mention
Northern Residents
Meal & vehicle rates for travel expense claims
Conventions
Charities:Advantages on donations
Income Tax Act references
S 67.1 rules and exclusions
S. 8(1)(h) Employment Contract requirements
S. 8(4) No employment contract
Technical Interpretations by CRA
IT 91 Special Work Locations
IT 131 Conventions
IT 148 Recreational Properties & Club Dues
IT 352 Employee Expenses Incl Work Space in Home
IT487 General Limitations on Deductions...
IT 518 incl Commission employees food & beverages
IT 522 Salaried employee travel
IC 73 Railway Employees / Metropolitan area
IC 73-21 Away from home expenses
Other related topics
Medical travel & claiming meals
Moving and claiming meals
Special information page for Truckers
Policy shift in employee taxable benefits in 2009
Travel solo at your peril




 

 

 

 
 
 
 
 
 
 
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