,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,tax,n ( ,elect$ ,(fic]s ( ,9corporat$
  ,municipalities1 ,s*ool ,bo>ds1
  ,municipal ,-mis.ns & ,simil> ,bodies
,numb]3 ,,it-#bib
,date3 ,febru>y #bc1 #aigf
,ref];e3 ,subsec;n #ha7#c7 7al subsec;ns
  #e7#a71 #h7#a7 & #h7#c77

#a4 ,? bullet9 \tl9es ! ,de"p;t's l;g-
  exi/+ policy 9 respect (! 9t]pret,n &
  applic,n ( subsec;n #ha7#c7 : provides
  =! por;n ( an elect$ municipal (fic]'s
  exp5se all[.e 6be exclud$ 9 -put+ 8
  9come4
#b4 ,subsec;n #ha7#c7 al applies 6an
  elect$ (fic] (a s*ool bo>d or 4trict1
  a municipal utilities bo>d1 a
  municipal -mis.n or corpor,n1 or any
  o!r simil> body &= #aigd &          #a
               ,,it-#bib             a#a
  subsequ5t ye>s1 a memb] (a public or
  sep>ate s*ool bo>d or simil> body
  gov]n+ a s*ool 4trict4

     ,total ,am.ts ,rcvd 7p>agraphs
                 #c-e7
    
#c4 ,6det]m9e ! am.ts 6be exclud$ f !
  9come ( "o ( ^! (fic]s or memb]s1 ! f/
  /ep is 6-pute ! total (! am.ts rcvd f
  ! municipal corpor,n or body t employ$
  hm 9 respect ( 8 posi;n1 s* z
  7a7 sal>y1 fees1 9demnities &
    honor>ia1
  7b7 a g5]al exp5se all[.e1 &
  7c7 a mileage or o!r travell+ all[.e4
#d4 ,! all[.e ref]r$ 6in item 7b7 is
  re/rict$ 6! nona3.ta# pay;t an employ]
  is au?oriz$ 6make 6an (fic] or memb] :
  is rcvd 0hm 2c ( 8 posi;n & n = any
  specific duties he may p]=m1 s* z
  att5d+ a 3v5;n or travell+ on
  municipal busi;s1 = : he is usu,y
  reimburs$ = "p or all ( 8           #b
               ,,it-#bib             b#a
  exp5ses4 ,^? reimburse;ts >e n taxa# &
  >e n reg>d$ z ,8all[.es0' )9 ! m1n+ (
  p>agraph #f7#a77b7 or subsec;n
  #ha7#c74
#e4 ,! 8mileage or o!r travell+ all[.e'
  ref]r$ 6in item 7c7 abv is ag a
  nona3.ta# all[.e rcvd on a3.t ( 8
  posi;n1 s* z an all[.e a municipal;y
  is au?oriz$ 6pay 6an elect$ (fic] =
  travell+ 6& f c\ncil meet+s4 ,x does n
  ref] 6a reimburse;t ! (fic] or memb]
  may rcv =! p]=m.e ( specific duties4
--------------------------------------#b
       ,exp5se ,all[.e 7p>agraphs
                 #f-g7
    
#f4 ,! second /ep is 6>rive at ! am.t (!
  exp5se all[.e : ne$ n 2 9clud$ 9
  9come4 ,subsec;n #ha7#c7 re/ricts ?
  6half ! am.t pd z sal>y or o!r
  remun],n4 ,h["e1 ! ,municipal ,acts (
  "s prov9ces deem t a propor;n (! total
  am.t pd 7z >riv$ at 9 p>agraph #c7 6an
  elect$ memb] (a municipal c\ncil    #c
               ,,it-#bib             a#b
  is an all[.e = exp5ses2 ": ? is s1 x
  is ! ,de"p;t's policy t ! propor;n s
  deem$ 6be an exp5se all[.e 7up 6"o
  ?ird (! total pd7 w 2 a3ept$ z an
  exp5se all[.e not)/&+ t local bylaws
  may specific,y allocate por;ns (!
  total 6sal>y1 9demn;y1 all[.e or o!r
  remun],n4
#g4 ,": "! is no deem+ provi.n 9 !
  ,municipal ,act (a prov9ce1 ! ,de"p;t
  w 3sid] "o ?ird (! total >riv$ at 9
  p>agraph #c abv 6be exp5se all[.e &
  two ?irds 6be sal>y or o!r remun],n1
  except t ": ! exp5se all[.e actu,y pd
  is less ?an "o ?ird (! total rcvd ?
  actual am.t w 2 us$1 or ": no exp5se
  all[.e is actu,y pd n"o w 2 all[$4

     ,limit,n on ,employ;t ,exp5se
         ,deduc;n 7p>agraph #h7
    
#h4 ,0virtue ( subsec;n #h7#c71 taxpay]s
  6:om subsec;n #ha7#c7 applies >e n
  5titl$ 6claim ! employ;t exp5se     #d
               ,,it-#bib             b#b
  deduc;n au?oriz$ 0p>agraph #h7#a77a71
  except 6! ext5t t ! am.t o!rwise
  deducti# "u p>agraph #h7#a77a7 exce$s
  ! am.t exclud$ f 9come 0subsec;n
  #ha7#c74

      ,report+--,t#d ,supple;t>y &
     ,t#a ,9dividual ,tax ,returns
           7p>agraphs #i-aj7
    
#i4 ,! exp5se all[.e or por;n ( x : ne$
  n 2 9clud$ 9 9come 0virtue ( subsec;n
  #ha7#c7 %d n 2 9clud$ 9 ,8,total
  ,e>n+s ,2f ,deduc;ns0' or 9 ,8,taxa#
  ,all[.es & ,b5efits0' on ! ,t#d
  ,supple;t>y4 ,h["e1 a not,n at !
  bottom (! ,t#d ,supple;t>y %d give !
  am.t (! all[.e : has n be5 9clud$4 ,?
  not,n is nec 6det]m9e ! limit,n (!
  employ;t exp5se deduc;ns4
#aj4 ,? proc$ure elim9ates ! necess;y =!
  9dividual (fic] 6deduct ! non-taxa#
  por;n "u subsec;n #ha7#c7 :5 -plet+ 8
  ,t#a return4 ,h["e1 if ? proc$ure   #e
               ,,it-#bib             c#b
  is n foll[$ &! ,t#a ,supple;t>y
  9cludes ! exp5se all[.e 9 8,total
  ,e>n+s ,2f ,deduc;ns' ! 9dividual :o
  makes ! claim = deduc;n m/ 2 a#
  6e/abli% t x 0 s 9clud$4


















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