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CRA will issue a single s. 159(2) certificate to the first-named legal representative, but will include all other representatives' names on the certificate and send copies to other addresses if provided. A corporation does not have to be dissolved before requesting a clearance certificate, and a partial clearance certificate

When commissioned employees take a client out to eat in their home city, they are only allowed to deduct 25% of the restaurant bill. The deduction for commissioned employees taking clients to a restaurant within their employer's metropolitan area is limited to 25% of the bill due to the combined

Court of Quebec finds that incorporated repairman was not carrying on a personal services business due to factors such as independence from agency control, provision of own tools, and flexible hours. A foreman-supervised incorporated repairman was found by the Court of Quebec to not be engaged in a personal services

The Court of Quebec ruled that a couple, who renovated a house but did not move in, did not qualify for the principal residence exemption. Two individuals bought a dilapidated house in Montreal for $695,000 and spent $350,000 on substantial renovations. Seven months after buying the property, they

The Tax Court of Canada ruled that a house construction company's decision not to charge a mark-up on the costs incurred for shareholder work resulted in a taxable benefit. The sole shareholder of a home construction company oversaw the building of his own residence and repaid the company for all

According to the CRA, a free parking spot is considered a taxable benefit at fair market value, unless there is "regular" business usage. The CRA acknowledges that a free parking spot provided to an employee for business purposes does not result in a taxable benefit, but only if the employee's