12 September 1989 Administrative Letter F3186 F - Information Circular 73-21R7: Away-from-home Expenses

By services, 18 January, 2022
Official title
Information Circular 73-21R7: Away-from-home Expenses
Language
French
CRA tags
67.1, 8(1)(h), 8(10)
Document number
Citation name
F3186
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630243
Extra import data
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Main text
  September 12, 1989
Examination Division Current Amendments and
  Regulations Division
Attention:  S. Cameron N.M. Sheerin 957-2079
Post Assessing Section

Information Circular 73-21R7 Away-From-Home Expenses

This is in reply to your memorandum of August 16, 1989 in which you requested our review of your proposed draft of the above-mentioned circular.

Our comments are as follows:

1.     In our opinion, the draft does not clearly explain how section 67.1 is to be applied.  We are returning a number of pages from the draft with our comments and queries noted thereon.  We hope our suggestions will assist you in making further clarifications.

2.      We note that there is nothing in the draft circular to advise taxpayers how the cost of meals is to be broken out from a single charge for room and board, e.g. at a bed and breakfast establishment, or even some hotels/motels.  Taxpayers using this circular may be looking for guidance on this matter.

3.      Re paragraph 5.  If the circular is to discuss the provisions of paragraph 8(1)(h), should it not also mention the requirements of subsection 8(10) which was added by Bill C-139?

B. Bryson Acting DirectorCurrent Amendments and Regulations

Enclosure

NMS/jab