II, s. 4, c. 21, s. 31999, c. 22, s. 32001, c. 17, s. 22007, c. 35, s. 682009, c. 2, s. 32010, c. 25, s. 32013, c. 34, s. 1712021, c. 23, s. 3
8(1)In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto(a)[Repealed, 2001, c. 17, s. 3(1)]Marginal note:Legal expenses of employee(b)amounts paid by the taxpayer in the year as or on account of legal expenses incurred by the taxpayer to collect, or to establish a right to, an amount owed to the taxpayer that, if received by the taxpayer, would be required by this Subdivision to be included in computing the taxpayer’s income;Marginal note:Clergy residence(c)where, in the year, the taxpayer(i)is a member of the clergy or of a religious order or a regular minister of a religious denomination, and(ii)is(A)in charge of a diocese, parish or congregation,(B)ministering to a diocese, parish or congregation, or(C)engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination,the amount, not exceeding the taxpayer’s remuneration for the year from the office or employment, equal to(iii)the total of all amounts including amounts in respect of utilities, included in computing the taxpayer’s income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of, or because of, the taxpayer’s office or employment as such a member or minister so in charge of or ministering to a diocese, parish or congregation, or so engaged in such administrative service, or(iv)rent and utilities paid by the taxpayer for the taxpayer’s principal place of residence (or other principal living accommodation), ordinarily occupied during the year by the taxpayer, or the fair rental value of such a residence (or other living accommodation), including utilities, owned by the taxpayer or the taxpayer’s spouse or common-law partner, not exceeding the lesser of(A)the greater of(I)$1,000 multiplied by the number of months (to a maximum of ten) in the year, during which the taxpayer is a person described in subparagraphs (i) and (ii), and(II)one-third of the taxpayer’s remuneration for the year from the office or employment, and(B)the amount, if any, by which(I)the rent paid or the fair rental value of the residence or living accommodation, including utilitiesexceeds(II)the total of all amounts each of which is an amount deducted, in connection with the same accommodation or residence, in computing an individual’s income for the year from an office or employment or from a business (other than an amount deducted under this paragraph by the taxpayer), to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which an amount is claimed by the taxpayer under this paragraph;Marginal note:Teachers’ exchange fund contribution(d)a single amount, in respect of all employments of the taxpayer as a teacher, not exceeding $250 paid by the taxpayer in the year to a fund established by the Canadian Education Association for the benefit of teachers from Commonwealth countries present in Canada under a teachers’ exchange arrangement;Marginal note:Expenses of railway employees(e)amounts disbursed by the taxpayer in the year for meals and lodging while employed by a railway company(i)away from the taxpayer’s ordinary place of residence as a relieving telegrapher or station agent or on maintenance and repair work, or(ii)away from the municipality and the metropolitan area, if there is one, where the taxpayer’s home terminal was located, and at a location from which, by reason of distance from the place where the taxpayer maintained a self-contained domestic establishment in which the taxpayer resided and actually supported a spouse or common-law partner or a person dependent on the taxpayer for support and connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, the taxpayer could not reasonably be expected to return daily to that place,to the extent that the taxpayer has not been reimbursed and is not entitled to be reimbursed in respect thereof;Marginal note:Sales expenses(f)where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer’s employer, and(i)under the contract of employment was required to pay the taxpayer’s own expenses,(ii)was ordinarily required to carry on the duties of the employment away from the employer’s place of business,(iii)was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and(iv)was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer’s income,amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph 8(1)(f)(iii) and received by the taxpayer in the year) to the extent that those amounts were not(v)outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph 8(1)(j),(vi)outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer’s income for the year if the employment were a business carried on by the taxpayer, or(vii)amounts the payment of which reduced the amount that would otherwise be included in computing the taxpayer’s income for the year because of paragraph 6(1)(e);Marginal note:Transport employee’s expenses(g)where the taxpayer was an employee of a person whose principal business was passenger, goods, or passenger and goods transport and the duties of the employment required the taxpayer, regularly,(i)to travel, away from the municipality where the employer’s establishment to which the taxpayer reported for work was located and away from the metropolitan area, if there is one, where it was located, on vehicles used by the employer to transport the goods or passengers, and(ii)while so away from that municipality and metropolitan area, to make disbursements for meals and lodging,amounts so disbursed by the taxpayer in the year to the extent that the taxpayer has not been reimbursed and is not entitled to be reimbursed in respect thereof;Marginal note:Travel expenses(h)where the taxpayer, in the year,(i)was ordinarily required to carry on the duties of the office or employment away from the employer’s place of business or in different places, and(ii)was required under the contract of employment to pay the travel expenses incurred by the taxpayer in the performance of the duties of the office or employment,amounts expended by the taxpayer in the year (other than motor vehicle expenses) for travelling in the course of the office or employment, except where the taxpayer(iii)received an allowance for travel expenses that was, because of subparagraph 6(1)(b)(v), 6(1)(b)(vi) or 6(1)(b)(vii), not included in computing the taxpayer’s income for the year, or(iv)claims a deduction for the year under paragraph 8(1)(e), 8(1)(f) or 8(1)(g);Marginal note:Motor vehicle travel expenses(h.1)where the taxpayer, in the year,(i)was ordinarily required to carry on the duties of the office or employment away from the employer’s place of business or in different places, and(ii)was required under the contract of employment to pay motor vehicle expenses incurred in the performance of the duties of the office or employment,amounts expended by the taxpayer in the year in respect of motor vehicle expenses incurred for travelling in the course of the office or employment, except where the taxpayer(iii)received an allowance for motor vehicle expenses that was, because of paragraph 6(1)(b), not included in computing the taxpayer’s income for the year, or(iv)claims a deduction for the year under paragraph 8(1)(f);Marginal note:Dues and other expenses of performing duties(i)an amount paid by the taxpayer in the year, or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the taxpayer’s income for the year, as(i)annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute,(ii)office rent, or salary to an assistant or substitute, the payment of which by the officer or employee was required by the contract of employment,(iii)the cost of supplies that were consumed directly in the performance of the duties of the office or employment and that the officer or employee was required by the contract of employment to supply and pay for,(iv)annual dues to maintain membership in a trade union as defined(A)by section 3 of the Canada Labour Code, or(B)in any provincial statute providing for the investigation, conciliation or settlement of industrial disputes,or to maintain membership in an association of public servants the primary object of which is to promote the improvement of the members’ conditions of employment or work,(v)annual dues that were, pursuant to the provisions of a collective agreement, retained by the taxpayer’s employer from the taxpayer’s remuneration and paid to a trade union or association designated in subparagraph 8(1)(i)(iv) of which the taxpayer was not a member,(vi)dues to a parity or advisory committee or similar body, the payment of which was required under the laws of a province in respect of the employment for the year, and(vii)dues to a professions board, the payment of which was required under the laws of a province,to the extent that the taxpayer has not been reimbursed, and is not entitled to be reimbursed in respect thereof;Marginal note:Motor vehicle and aircraft costs(j)where a deduction may be made under paragraph 8(1)(f), 8(1)(h) or 8(1)(h.1) in computing the taxpayer’s income from an office or employment for a taxation year,(i)any interest paid by the taxpayer in the year on borrowed money used for the purpose of acquiring, or on an amount payable for the acquisition of, property that is(A)a motor vehicle that is used, or(B)an aircraft that is required for usein the performance of the duties of the taxpayer’s office or employment, and(ii)such part, if any, of the capital cost to the taxpayer of(A)a motor vehicle that is used, or(B)an aircraft that is required for usein the performance of the duties of the office or employment as is allowed by regulation;Marginal note:C.P.P. contributions and U.I.A. premiums(l.1)any amount payable by the taxpayer in the year(i)as an employer’s premium under the employmentInsurance Act, or(ii)as an employer’s contribution under theCanada Pension Planor under a provincial pension plan as defined in section 3 of theCanada Pension Plan,in respect of salary, wages or other remuneration, including gratuities, paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties of the taxpayer’s office or employment if an amount is deductible by the taxpayer for the year under subparagraph 8(1)(i)(ii) in respect of that individual;Marginal note:Quebec parental insurance plan(l.2)an amount payable by the taxpayer in the year as an employer’s premium under theAct respecting parental insurance, R.S.Q., c