12 September 1989 Income Tax Severed Letter ACF3186 - Information Circular 73-21R7: Away-from-home Expenses

By services, 22 July, 2022
Official title
Information Circular 73-21R7: Away-from-home Expenses
Language
English
Document number
Citation name
ACF3186
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
656533
Extra import data
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Main text

September 12, 1989

Current Amendments and Regulations Division N.M. Sheerin 957-2079

Examination Division

Attention:  S. Cameron
            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 Director Current Amendments and Regulations

Enclosure

NMS/jab