4 December 2007 Internal T.I. 2007-0255041I7 F - Employé de l'OTAN -- summary under Earned Income

Regarding whether income of a Canadian NATO employee that was exempted under s. 81(1)(a) would be added to earned income, the Directorate stated:

[T]he amount exempt from tax by virtue of paragraph 81(1)(a) does not form part of "earned income" for the purposes of section 146.

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Income Tax Act - s. 146(1) - Earned Income
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d7 import status
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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