CRA press release discussing the requirement for unicorporated businesses to have employees and for shareholder employees to received T4 income.
CRA modified its position on eligible travel expenses for the purpose of the medical expense tax credit at his 2010 annual Canadian tax foundation CRA roundtable.
In its response the Canada Revenue Agency (CRA) indicated that, for the purposes of the METC, reasonable travel expenses include expenses for gas, meals, and accommodations for the patient and attendant for the period en route to and from the city where the treatment is provided as well as during the treatment period, thereby broadening its previous position.
Can expenses related to the collection and conservation of stem cells be claimed in a Private Health Services Plan?
Can a person income split their salary with a spouse to compensate her for therapy treatment she provides at home to their disabled son?
Can PHSP's allow travel costs for items such as parking, meals, and hotel incurred by the taxpayer (and his or her attendant) during treatment, if an individual (and an attendant) must travel at least 80 km to obtain medical treatment?