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DEF9I;NS ( 8PASS5G] VEHICLE10 8AUTOMOBILE0 & 8MOTOR VEHICLE0 9 SUBSEC;N #BDH7#A71 & P>AGRAPHS #F7#A77B71 & #HE7#A77E4#D7 (! ,9COME ,TAX ,ACT2 & SEC;N #GCJG1 SUBSEC;NS #AAJJ7#B71 #AAJJ7#B.E7 & #AAJA7#A;AF71 SUBP>AGRAPH #AAJJ7#A77A77:X4#A7 & #A ,,IT-#EBB;,R A#A ,CLASS #AJ.A ( ,S*$ULE ,,II (! ,9COME ,TAX ,REGUL,NS74 ,APPLIC,N ,? BULLET9 REPLACES & C.ELS ,9T]PRET,N ,BULLET9 ,,IT-#EBB DAT$ ,AUGU/ #BE1 #AIHI4 ,SUMM>Y ,AN EMPLOYEE MAY ONLY DEDUCT ^? R1SONA# \TLAYS & EXP5SES RELAT$ 6EMPLOY;T 9COME : >E SPECIFIC,Y P]MITT$ "U SEC;N #H 9 DET]M9+ EMPLOY;T 9COME4 ,! BULLET9 DESCRIBES3 --! RULES 3C]N+ ! DEDUC;N ( SALES1 MOTOR VEHICLE & TRAVEL EXP5SES 9CURR$ 9 E>N+ 9COME F AN (FICE OR EMPLOY;T2 --! LIMIT,NS ON EXP5SES = PASS5G] VEHICLES :E!R L1S$ OR [N$ 0! EMPLOYEE2 #B ,,IT-#EBB;,R B#A --! DEF9I;NS ( 8PASS5G] VEHICLE10 8AUTOMOBILE0 & 8MOTOR VEHICLE02 --! 9CLU.N IN1 & EXCLU.NS F1 9COME ( ALL[.ES RCVD 0AN EMPLOYEE 9 3NEC;N ) SALES1 MOTOR VEHICLE & TRAVEL EXP5SES4 ,EMPLOY;T ,EXP5SES1 A SUPPLE;T>Y 9COME TAX GUIDE1 3TA9S A 4CUS.N & EXAMPLES T MAY 2 HELP;L 9 DET]M9+ ! EXP5SES T MAY 2 DEDUCT$ 0EMPLOYEES E>N+ -MIS.N 9COME Z WELL Z EMPLOYEES E>N+ A SAL>Y4 ,! TOPICS >E 4CUSS$ "U ! FOLL[+ H1D+S3 ,P>AGRAPH ,M1N+ (! ,T]MS 8,PASS5G] ,VEHICLE10 8,AUTOMOBILE0 & 8,MOTOR ,VEHICLE0 """"""""""""""" #A-B 8,MOTOR ,VEHICLE0 ,EXP5SES """""""" #C-I ,EXAMPLE--,COMPUT,N ( 8,ELIGI#0 ,L1S+ ,CO/ """"""""""""""""""""""" #AJ ,AIRCRAFT ,EXP5SES """""""""""""" #AA-AB ,RECORDS 6BE ,KEPT """""""""""""" #AC-AD #C ,,IT-#EBB;,R C#A ,CAPITAL ,CO/ ,ALL[.E--8,MOTOR ,VEHICLE0 & ,AIRCRAFT """"""""" #AE-BF --------------------------------------#B ,9T]E/ ON ,BORR[$ ,M"OY ,US$ 6,ACQUIRE A 8,MOTOR ,VEHICLE0 OR ,AIRCRAFT """""""""""""""""" #BG-BH ,JO9T ,[N]S OR ,LESSEES """""""""""" #BI ,AIRCRAFT ,EXP5SES--,LIMIT,N """"""" #CJ ,EMPLOYEES 9 ,G5]AL """"""""""""" #CA-CD ,SALESP]SONS """""""""""""""""""" #CE-CH ,CL]GY """"""""""""""""""""""""""""" #CI ,ALL[.E = ,TRAVEL ,EXP5SES-- ,G5]AL """""""""""""""""""""""" #DJ-DD ,ALL[.E = ,TRAVEL ,EXP5SES-- ,SALESP]SONS & ,CL]GY """"""""" #DE-DG ,ALL[.E = ,TRAVEL ,EXP5SES--,O!R ,EMPLOYEES """""""""""""""""""" #DH-DI ,REIMBURSE;TS & ,A3.TA# ,ADV.ES #EJ-EB ,EMPLOY;T AT ,SPECIAL ,"W ,SITE """" #EC ,"P-"T ,EMPLOYEES """""""""""""""""" #ED ,M1LS """"""""""""""""""""""""""" #EE-EG ,G5]AL ,REM>KS """""""""""""""""" #EH-FA #D ,,IT-#EBB;,R A#B ,PREP>,N ( ,T#D ,SLIPS 0,EMPLOY] """ #FB ,APP5DIX ,4CUS.N & ,9T]PRET,N ,M1N+ (! ,T]MS 8,PASS5G] ,VEHICLE10 8,AUTOMOBILE0 & 8,MOTOR ,VEHICLE0 #A4 ,! T]MS 8PASS5G] VEHICLE10 8AUTOMOBILE0 & 8MOTOR VEHICLE0 US$ "?\T ? BULLET9 H "PICUL> SIGNIFIC.E4 ,!Y >E DEF9$ 9 SUBSEC;N #BDH7#A7 & C 2 DESCRIB$ Z FOLL[S3 7A7 A 8PASS5G] VEHICLE0 IS AN AUTOMOBILE 7SEE ;B 2L7 ACQUIR$ AF ,JUNE #AG1 #AIHG OR L1S$ "U A L1SE 5T]$ 9TO1 EXT5D$ OR RENEW$ AF T DATE2 7B7 AN 8AUTOMOBILE0 IS 7;I7 A MOTOR VEHICLE 7SEE ;C 2L7 T IS DESIGN$ OR ADAPT$ PRIM>ILY 6C>RY 9DIVIDUALS ON HIILY = USE Z A TAXI1 A BUS US$ 9 A BUSI;S ( TRANSPORT+ PASS5G]S OR A HE>SE US$ 9 ! C\RSE (A BUSI;S ( >RANG+ OR MANAG+ FUN]ALS1 7;IV7 EXCEPT =! PURPOSE ( SEC;N #F1 A MOTOR VEHICLE ACQUIR$ 6BE SOLD1 R5T$ OR L1S$ 9 ! C\RSE ( C>RY+ ON A BUSI;S ( SELL+1 R5T+ OR L1S+ MOTOR VEHICLES OR A MOTOR VEHICLE US$ =! PURPOSE ( TRANSPORT+ PASS5G]S 9 ! C\RSE ( C>RY+ ON A BUSI;S ( >RANG+ OR MANAG+ FUN]ALS1 & 7;V7 A MOTOR VEHICLE (A TYPE -MONLY CALL$ A VAN OR PICK-UP TRUCK OR A SIMIL> VEHICLE --------------------------------------#C --T HAS A S1T+ CAPAC;Y = N M ?AN ! 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FOLL[+ IS AN EXAMPLE (A -PUT,N (! 8ELIGI#0 L1S+ CO/ =A L1SE 5T]$ 96AF #AIIJ =A 8PASS5G] VEHICLE0 US+ ! =MULAS 9 #I ABV4 ,ASSUME ! FOLL[+ SET ( FACTS3 7A7 ,L1SE *>GES PD 9 ! YE> =! VEHICLE 74#GEJ P] MON?7 """" 4#I1JJJ 7B7 ,"DS 9 ! YE> T ! VEHICLE 0 L1S$ "U ! "PICUL> L1SE """""" #CFE 7C7 ,"DS 9 ! PREVI\S YE> T ! VEHICLE 0 L1S$ "U ! "PICUL> L1SE """""""""""""""""""""""""" #AHD #BJ ,,IT-#EBB;,R C#F 7D7 ,AM.T CLAIM$ 9 ! PREVI\S YE> =! VEHICLE BAS$ ON ! APPLIC,N (! =MULAS 9 #I ABV = T YE> """""""""""""""""""" 4#C1AJI 7E7 ,MANUFACTUR]'S LI/ PRICE =! VEHICLE """""""""""""""" 4#CF1JJJ 7F7 ,REFUNDA# AM.T """"" 4#AB1JJJ 7#A7 7G7 ,PRESCRIB$ RATE "U SEC;N #DCJA (! ,REGUL,NS """"" #AJ@3P 7#B7 7H7 ,REIMBURSE;TS RECEIVA# =! YE> ON ! L1SE (! VEHICLE """"" 4#HJJ 7I7 ,REIMBURSE;TS RECEIVA# =! YE> &= PREVI\S YE>S ON ! L1SE (! VEHICLE """""""""""" 4#A1BJJ ,BAS$ ON ! 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FULL #AH MON?S IS ASSUM$ 6BE #AJ@3P4 7#C7 4#FEJ PLUS ,,GST & ,,PST4 7#D7 4#BD1JJJ PLUS ,,GST & ,,PST4 #BB ,AIRCRAFT ,EXP5SES A#G #AA4 ,SUBJECT 6! -;TS 9 #AB & #CJ 2L1 ": AN AIRCRAFT IS US$ 0AN EMPLOYEE "PLY 6E>N 9COME F AN (FICE OR EMPLOY;T & "PLY = P]SONAL PURPOSES1 ! DEDUCTI# AM.T IS NORM,Y T PROPOR;N (! TOTAL OP]AT+ EXP5SES (! AIRCRAFT 9CURR$ 0! EMPLOYEE 9 ! YE> 7PLUS CAPITAL CO/ ALL[.E & 9T]E/ ": APPLICA#7 T ! H\RS FL[N 6E>N 9COME F AN (FICE OR EMPLOY;T >E (! TOTAL FLY+ H\RS =! YE>4 ,?US1 ! POR;N (! OP]AT+ EXP5SES ( AN AIRCRAFT T IS DEDUCTI# F 9COME F AN (FICE OR EMPLOY;T IS CALCULAT$ Z FOLL[S3 H\RS FL[N 6E>N 9COME F AN (FICE OR EMPLOY;T DIVID$ 0TOTAL FLY+ H\RS MULTIPLI$ 0OP]AT+ EXP5SES EQUALS DEDUCTI# POR;N ( OP]AT+ EXP5SES #AB4 ,! -;TS 9 #D1 #F & #G ABV 4CUSS V>I,NS "U : ! DEDUCTI# POR;N (A 8MOTOR VEHICLE'S0 OP]AT+ EXP5SES MAY 2 CALCULAT$4 ,^? -;TS H EQUAL #BC ,,IT-#EBB;,R B#G APPLIC,N 6A SITU,N ": AN AIRCRAFT IS US$ 6E>N 9COME F AN (FICE OR EMPLOY;T &1 9 ? 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EMPLOYEE'S HOME &! PLACE ( EMPLOY;T IS P]SONAL TRAVEL &! POR;N (! EXP5SES RELAT+ 6? TRAVEL IS N DEDUCTI#4 --------------------------------------#H ,CAPITAL ,CO/ ,ALL[.E--8,MOTOR ,VEHICLE0 & ,AIRCRAFT #AE4 ,": AN EMPLOYEE1 :O IS 5TITL$ 6DEDUCT EXP5SES "U EI P>AGRAPH #H7#A77F7 OR 7H4#A7 & SATISFIES ! REQUIRE;TS ( SUBSEC;N #H7#AJ7 7SEE #EH 2L71 [NS A 8MOTOR VEHICLE0 US$ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T1 CAPITAL CO/ ALL[.E ON X MAY 2 DEDUCT$ 0VIRTUE ( P>AGRAPH #H7#A77J74 #BE ,,IT-#EBB;,R A#H #AF4 ,": AN 8AUTOMOBILE0 [N$ 0AN EMPLOYEE IS A 8PASS5G] VEHICLE10 P>AGRAPHS #AC7#G77G7 & 7H71 RESPECTIVELY1 PROVIDE T ! CAPITAL CO/ (! VEHICLE 6! EMPLOYEE IS 6BE DET]M9$ Z FOLL[S3 7A7 ": ! CO/ (! 8PASS5G] VEHICLE0 EXCE$S 4#BJ1JJJ OR S* O!R AM.T Z IS PRESCRIB$1 ! CAPITAL CO/ "!( % 2 DEEM$ 6BE 4#BJ1JJJ OR T O!R PRESCRIB$ AM.T1 Z ! CASE MAY BE2 & 7B7 NOT)/&+ 7A71 ": ! 8PASS5G] VEHICLE0 IS ACQUIR$ 0! EMPLOYEE AT ANY "T F A P]SON ) :OM ! EMPLOYEE DOES N D1L AT >M'S L5G?1 ! CAPITAL CO/ (! VEHICLE AT T "T % 2 DEEM$ 6BE ! L1/ ( 7;I7 ! FAIR M>KET VALUE (! VEHICLE AT T "T1 7;II7 ! AM.T T IMMLY 2F T "T 0 ! 8CO/ AM.T0 7Z DEF9$ 9 SUBSEC;N #BDH7#A77 6T P]SON (! VEHICLE1 & 7;III7 4#BJ1JJJ OR S* O!R AM.T Z IS PRESCRIB$4 #BF ,,IT-#EBB;,R B#H ,SUBSEC;N #GCJG7#A7 (! ,REGUL,NS1 DESCRIB$ 9 #I ABV1 PRESCRIBES ! AM.TS =! PURPOSES ( P>AGRAPHS #AC7#G77G7 & 7H74 #AG4 ,"U SUBP>AGRAPH #AAJJ7#A77A77:X4#A7 (! ,REGUL,NS EA* 8PASS5G] VEHICLE0 HAV+ A CO/ ( M ?AN 4#BJ1JJJ 7OR S* O!R AM.T Z MAY 2 PRESCRIB$ =! PURPOSES ( SUBSEC;N #AC7#B77 [N$ 0AN EMPLOYEE & US$ 6E>N 9COME F AN (FICE OR EMPLOY;T W 2 9CLUD$ 9 CLASS #AJ.A DEPRECIA# AT ! RATE ( #CJ@3P ON A DECL9+ BAL.E BASIS4 ,SUBSEC;N #AAJA7#A;AF7 (! ,REGUL,NS PRESCRIBES A SEP>ATE CLASS = EA* S* VEHICLE4 ,! CAPITAL CO/ (! VEHICLE 9 EA* SEP>ATE CLASS W 2 DET]M9$ 9 ! MANN] SET \ 9 #AF ABV4 8,PASS5G] VEHICLES0 CO/+ LESS ?AN 4#BJ1JJJ 7OR S* O!R AM.T Z MAY 2 PRESCRIB$7 >E PLAC$ 9 ,CLASS #AJ &! BAL.E 9 ! CLASS IS DEPRECIA# AT A RATE ( #CJ@3P ON A DECL9+ BAL.E BASIS4 ,SUBSEC;N #GCJG7#A7 (! ,REGUL,NS1 #BG ,,IT-#EBB;,R C#H DESCRIB$ 9 #I ABV1 PRESCRIBES ! AM.TS = SUBSEC;N #AC7#B74 #AH4 ,0VIRTUE ( SUBSEC;N #AC7#B71 "! W N 2 9CLUD$ 9 AN EMPLOYEE'S 9COME F AN (FICE OR EMPLOY;T ANY RECAPTUR$ CAPITAL CO/ ALL[.E ON A CLASS #AJ.A 8PASS5G] VEHICLE40 ,ANY AM.T N 9CLUD$ 9 9COME 0VIRTUE ( SUBSEC;N #AC7#B7 IS DEEM$ 6BE 9CLUD$ 9 ! EMPLOYEE'S 9COME =! PURPOSE ( ;,B (! DEF9I;N 8UNDEPRECIAT$ CAPITAL CO/0 9 SUBSEC;N #AC7#BA71 ?US 5SUR+ T ! RESULT (! -PUT,N "U ! DEF9I;N 8UNDEPRECIAT$ CAPITAL CO/0 9 SUBSEC;N #AC7#BA7 (! "PICUL> CLASS W 2 NIL4 #AI4 ,": AN 8AUTOMOBILE0 [N$ 0AN EMPLOYEE IS A 8PASS5G] VEHICLE0 HAV+ A CO/ 6! EMPLOYEE ( M ?AN 4#BJ1JJJ1 OR S* O!R AM.T Z MAY 2 PRESCRIB$1 &! EMPLOYEE 4POSES (! VEHICLE 6A NON->M'S L5G? TAXA# ,CANADIAN CORPOR,N PURSUANT 6! PROVI.NS ( SUBSEC;N #HE7#A71 P>AGRAPH #HE7#A77E4#D7 PROVIDES T ! AM.T ! EMPLOYEE &! CORPOR,N H #BH ,,IT-#EBB;,R D#H AGRE$ ON 9 _! ELEC;N % 2 DEEM$ 6BE AN AM.T EQUAL 6! UNDEPRECIAT$ CAPITAL CO/ (! VEHICLE 6! EMPLOYEE IMMLY 2F ! 4POSI;N4 ,? 5SURES T ! CO/ AM.T REF]R$ 6IN #AF ABV W 2 MA9TA9$ 9 NON->M'S L5G? TRANSF]S T >E SUBJECT 6SUBSEC;N #HE7#A74 ,IF ! CORPOR,N SUBSEQU5TLY MAKES ! AUTOMOBILE AVAILA# 6ANY EMPLOYEE OR A P]SON RELAT$ 6ANY EMPLOYEE1 PURSUANT 6P>AGRAPH #HE7#A77E4#D71 ! CO/ (! AUTOMOBILE1 =! PURPOSE ( DET]M9+ ! /&BY *>GE "U SUBSEC;N #F7#B71 IS XS FAIR M>KET VALUE IMMLY 2F ! 4POSI;N 6! CORPOR,N4 ,SEE ! CURR5T V].N ( ,,IT-#DAI1 ,M1N+ ( ,>M'S ,L5G? = -;TS ON :E!R AN EMPLOYEE IS AT NON->M'S L5G? )A CORPOR,N4 ,SUBSEC;N #GCJG7#A7 (! ,REGUL,NS1 DESCRIB$ 9 #I ABV1 PRESCRIBES ! AM.TS = P>AGRAPH #HE7#A77E4#D74 #BJ4 ,0VIRTUE ( P>AGRAPH #H7#A77J71 AN EMPLOYEE :O MEETS ! 3DI;NS ( EI P>AGRAPH #H7#A77F7 OR 7H7 & #BI ,,IT-#EBB;,R E#H SATISFIES ! REQUIRE;T ( SUBSEC;N #H7#AJ7 7SEE #EH 2L7 MAY DEDUCT CAPITAL CO/ ALL[.E ON --------------------------------------#I ! CO/ ( AN AIRCRAFT T IS REQUIR$ = USE 9 ! P]=M.E (! EMPLOYEE'S DUTIES ( AN (FICE OR EMPLOY;T4 ,6BE 8REQUIR$ = USE10 AN AIRCRAFT M/ 2 NEC =! SATISFACTORY P]=M.E (! EMPLOYEE'S DUTIES4 ,H["E1 ? DOES N NECESS>ILY IMPLY T ! EMPLOY] M/ ORD] ! EMPLOYEE 6USE ? M1NS ( TRANSPORT,N4 ,FUR!RMORE1 SUBSEC;N #H7#I7 7SEE #CJ 2L7 W LIMIT ! AM.T DEDUCTI#1 9CLUD+ CAPITAL CO/ ALL[.E1 6AN AM.T T IS R1SONA# HAV+ REG>D 6! RELATIVE CO/ & AVAILABIL;Y ( O!R MODES ( TRANSPORT,N4 #BA4 ,AN AIRCRAFT 79CLUD+ FURNITURE1 FITT+S1 EQUIP;T & SMALL "PS7 T 0 ACQUIR$ AF ,MAY #BE1 #AIGF OR T HAS N BE5 US$ 3T9U\SLY S9CE T DATE 6E>N 9COME F AN (FICE OR EMPLOY;T IS A ,CLASS #I ASSET 7DEPRECIA# AT ! RATE ( #BE@3P ON A DECL9+ BAL.E BASIS74 #CJ ,,IT-#EBB;,R A#I #BB4 8,AIRCRAFT0 M1NS ANY MA*9E US$ OR DESIGN$ = TRAVELL+ 9 ! AIR B DOES N 9CLUDE A MA*9E DESIGN$ 6DERIVE SUPPORT 9 ! ATMOSPH]E F REAC;NS AG/ ! E>?'S SURFACE ( AIR EXPELL$ F ! MA*9E 7= EXAMPLE1 A HOV]CRAFT74 #BC4 ,": AN EMPLOYEE IS 5TITL$ 6CLAIM CAPITAL CO/ ALL[.E 9 -PUT+ TOTAL 8MOTOR VEHICLE0 OR AIRCRAFT EXP5SES1 ! CAPITAL CO/ ALL[.E CLAIM MAY 2 CALCULAT$ 0EI (! FOLL[+ ME?ODS3 7A7 05T]+ ! FULL AM.T ( 9T]E/ & OP]AT+ EXP5SES 72F REDUC;N 0! POR;N RELAT+ 6P]SONAL USE7 ON ,=M ,T#GGG1 ,/ATE;T ( ,EMPLOY;T ,EXP5SES1 : IS PROVID$ )! ,EMPLOY;T ,EXP5SES BOOKLET 7A SUPPLE;T>Y 9COME TAX GUIDE71 & !N 9CLUD+ ! FULL CAPITAL CO/ ALL[.E 9 ! TOTAL AM.T 6BE APPOR;N$ ON ! BASIS 4CUSS$ 9 #C & #AA ABV4 ,ALT]NATIVELY1 ": "! IS FREQU5T USE (! 8MOTOR VEHICLE0 OR AIRCRAFT DUR+ NORMAL "W H\RS 6E>N 9COME F AN (FICE OR EMPLOY;T B ! 4T.ES TRAVELL$ #CA ,,IT-#EBB;,R B#I OR H\RS FL[N = T PURPOSE >E -P>ATIVELY L[1 ! CAPITAL CO/ ALL[.E MAY 2 EXCLUD$ F ! TOTAL AM.T 6BE APPOR;N$ ON ! BASIS 4CUSS$ 9 #C & #AA ABV & 2 APPOR;N$ ON ! BASIS 4CUSS$ 9 #F & REF]R$ 6IN #AB ABV2 T IS1 ON ! BASIS (A R1SONA# -B9,N ( 4T.E TRAVELL$ OR H\RS FL[N & "T ! VEHICLE OR AIRCRAFT 0 US$ 9 ! C\RSE ( E>N+ 9COME F ! (FICE OR EMPLOY;T2 OR 7B7 SUBJECT TO 7;I7 & 7;II7 2L1 0CALCULAT+ CAPITAL CO/ ALL[.E ON T PROPOR;N (! CAPITAL CO/ (! 8MOTOR VEHICLE0 7SEE #AF ABV 3C]N+ ! CAPITAL CO/ LIMIT,N7 OR AIRCRAFT T ! EMPLOY;T USE IS (! TOTAL USE & CLAIM+ ! ALL[.E SEP>ATE F O!R EXP5SES4 ,? ALT]NATIVE ME?OD IS A3EPTA# ONLY IF 7;I7 ! PROPOR;N (! CAPITAL CO/ ON : ! ALL[.E IS CALCULAT$ IS APPROXIMATELY EQUAL 6:AT ! PROPOR;N = EMPLOY;T USE WD 2 #CB ,,IT-#EBB;,R C#I ON ! 4T.E-TRAVELL$ OR H\RS-FL[N BASIS1 OR ON ! -B9$ 4T.E-TRAVELL$ 7OR H\RS-FL[N7 & "T-US$ BASIS 4CUSS$ 9 7A7 ABV1 & 7;II7 AN APPROPRIATE ADJU/;T "U P>AGRAPH #AC7#G77D7 IS MADE 3C]N+ ANY *ANGE 9 ! USE REGUL>LY MADE (! VEHICLE OR AIRCRAFT = EMPLOY;T & P]SONAL PURPOSES4 #BD4 ,IF AN EMPLOYEE IS / US+ A 8MOTOR VEHICLE0 OR AIRCRAFT AT ! 5D (! YE> 6E>N 9COME F AN (FICE OR EMPLOY;T1 G5],Y1 ! CAPITAL CO/ ALL[.E =! FULL YE> IS DEDUCTI# EV5 ?\< ! EMPLOY;T -M;ED "P-WAY "? ! YE>4 ,SUBSEC;N #AAJJ7#B7 (! ,REGUL,NS LIMITS ! CAPITAL CO/ ALL[.E 6"O-HALF ! NORMAL AM.T 9 ! YE> A 8MOTOR VEHICLE0 OR AIRCRAFT IS ACQUIR$ OR 2CAME AVAILA# = USE4 ,H["E1 SUBSEC;N #AAJJ7#B.E7 (! ,REGUL,NS P]MITS AN EMPLOYEE 6CLAIM1 9 ! YE> ( 4POSI;N (A 8PASS5G] VEHICLE0 T 0 9CLUD$ 9 CLASS #AJ.A & T 0 [N$ 0! EMPLOYEE AT ! 5D (! PREC$+ YE>1 #CC ,,IT-#EBB;,R D#I "O-HALF ! AM.T T ! EMPLOYEE WD H BE5 P]MITT$ 6CLAIM Z CAPITAL CO/ ALL[.E _H ! VEHICLE N BE5 4POS$ (4 ,": AN AM.T REMA9S 9 CLASS #AJ.A AF ! 4POSI;N (! PASS5G] VEHICLE T 0 [N$ 0AN EMPLOYEE1 ! EMPLOYEE IS N 5TITL$ 6DEDUCT A T]M9AL LOSS "U SUBSEC;N #BJ7#AF74 ,": AN AM.T REMA9S 9 CLASS #AJ AF ! 4POSI;N (A 8MOTOR VEHICLE0 T 0 [N$ 0AN EMPLOYEE & "! IS NO PROP]TY 9 ! CLASS AT ! 5D (! YE>1 ! EMPLOYEE IS N 5TITL$ 6DEDUCT A T]M9AL LOSS "U SUBSEC;N #BJ7#AF74 ,PURSUANT 6P>AGRAPH #H7#A77J7 AN EMPLOYEE MAY DEDUCT S* "P (! CAPITAL CO/ (A MOTOR VEHICLE T IS US$ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T Z IS ALL[$ 0REGUL,N4 ,A T]M9AL LOSS IS N ALL[$ 0REGUL,N4 -------------------------------------#AJ #BE4 ,SUBSEC;N #GJ7#E7 OR #GJ7#F71 Z ! CASE MAY BE1 PROVIDES T ALL DEPRECIA# PROP]TY (A PRESCRIB$ CLASS IS DEEM$ 6H BE5 4POS$ ( IMMLY 2F D1?4 #CD ,,IT-#EBB;,R A#AJ #BF4 ,":1 2F ! 5D (A "PICUL> YE>1 AN EMPLOYEE 7A7 4POSES ( AN AIRCRAFT OR 8MOTOR VEHICLE0 PREVI\SLY US$ 6P]=M ! DUTIES ( AN (FICE OR EMPLOY;T & DOES N REPLACE X )A SIMIL> PROP]TY1 7B7 IS DEEM$ "U SUBSEC;N #AC7#G7 6H 4POS$ ( AN AIRCRAFT OR 8MOTOR VEHICLE0 Z A RESULT ( C1S+ 6USE X 6P]=M ! DUTIES ( AN (FICE OR EMPLOY;T1 OR 7C7 IS DEEM$ 6H 4POS$ ( AN AIRCRAFT OR 8MOTOR VEHICLE0 IMMLY 2F D1? Z 4CUSS$ 9 #BE ABV1 &A BAL.E REMA9S 9 ! "PICUL> CLASS AT ! 5D (! YE>1 CAPITAL CO/ ALL[.E 7EXCEPT Z NOT$ 9 #BD ABV7 IS N DEDUCTI# 9 T YE>4 ,H["E1 SUBSEC;N #AC7#AA7 PROVIDES ! AU?OR;Y = RECAPTUR+ ! CAPITAL CO/ ALL[.E PREVI\SLY ALL[$ ON AN EMPLOYEE'S AIRCRAFT OR 8MOTOR VEHICLE0 EXCEPT ": SUBSEC;N #AC7#B7 PROVIDES AN EXEMP;N =! VEHICLE 7SEE #AH ABV74 ,=! PURPOSE ( 7B7 ABV1 AN EMPLOYEE #CE ,,IT-#EBB;,R B#AJ IS N 3SID]$ 6H C1S$ 6USE AN AIRCRAFT OR VEHICLE 6P]=M ! 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REQUIRE;TS ( SUBSEC;N #H7#AJ7 >E N MET--SEE #EH 2L4 #BH4 ,": AN AIRCRAFT OR A 8MOTOR VEHICLE0 O!R ?AN A 8PASS5G] VEHICLE0 IS 9VOLV$1 ! 9T]E/ REF]R$ 6IN #C7C7 ABV IS T DET]M9$ "U P>AGRAPH #H7#A77J7 Z 4CUSS$ 9 #BG ABV4 ,": ! VEHICLE IS A 8PASS5G] VEHICLE10 SEC;N #FG.B LIMITS ! AM.T DEDUCTI# 6A MAXIMUM ( 4#BEJ OR S* O!R AM.T Z MAY 2 PRESCRIB$ = EA* #CJ "DS 9 ! P]IOD = : ! 9T]E/ 0 PD4 ,?US1 ! 9T]E/ REF]R$ 6IN #C7C7 ABV =A 8PASS5G] VEHICLE0 IS ! LESS] (! RELEVANT 9T]E/ PD 9 ! P]IOD &! AM.T DET]M9$ 0! =MULA #CG ,,IT-#EBB;,R D#AJ ;,A DIVID$ 0#CJ MULITPLI$ 0;,B ": ;,A IS 4#BEJ OR S* O!R AM.T Z MAY 2 PRESCRIB$1 & ;,B IS ! NUMB] ( "DS 9 ! P]IOD = : ! 9T]E/ 0 PD4 ,PURSUANT 6SUBSEC;N #GCJG7#B7 (! ,REGUL,NS =! PURPOSES ( ;,A ! AM.T PRESCRIB$ = AN AUTOMOBILE ACQUIR$ AF ,AUGU/ #AIHI IS 4#CJJ4 ,JO9T ,[N]S OR ,LESSEES #BI4 ,": AN EMPLOYEE [NS OR L1SES A 8PASS5G] VEHICLE0 JO9TLY ) "O OR M O!R P]SONS1 SEC;N #FG.D PROVIDES T ! AM.TS ( 4#FJJ1 4#BC1EBI1 4#BJ1JJJ & 4#BEJ 7OR S* O!R AM.TS REPLAC+ !M Z MAY 2 PRESCRIB$7 REF]R$ 6IN #I1 #AF & #BH ABV % 2 APPOR;N$ AM;G !M ON ! BASIS (! FAIR M>KET VALUE ( _! RESPECTIVE 9T]E/S 9 ! VEHICLE4 ,= EXAMPLE1 IF AN EMPLOYEE [N$ AN 9T]E/ VALU$ AT #CH ,,IT-#EBB;,R E#AJ 4#I1JJJ 9 A 8PASS5G] VEHICLE0 VALU$ AT 4#BG1JJJ1 ! 4#CJJ LIMIT REF]R$ 6IN -------------------------------------#AA #BH ABV = T EMPLOYEE WD 2 4#AJJ 7T IS1 4#I1JJJ DIVID$ 04#BG1JJJ MULTIPLI$ 04#CJJ7 = EA* RELEVANT #CJ "DS 74#C.CC P] "D74 ,AIRCRAFT ,EXP5SES--,LIMIT,N #CJ4 ,=! PURPOSES ( #AA1 #BJ & #BG ABV1 SUBSEC;N #H7#I7 LIMITS ! AM.T AN EMPLOYEE MAY CLAIM 9 ! OP],N ( AN AIRCRAFT1 [N$ OR L1S$1 6AN AM.T T IS R1SONA# HAV+ REG>D 6! RELATIVE CO/ & AVAILABIL;Y ( O!R MODES ( TRANSPORT,N4 ,= EXAMPLE1 ": AN EMPLOYEE'S T]RITORY IS 9A3ESSI# OR X IS IMPRACTICAL 6TRAVEL 6X O!R ?AN 0PRIVATE AIRCRAFT1 ! ,DE"P;T W 3SID] ! CO/S ( OP]AT+ ! AIRCRAFT 79CLUD+ CAPITAL CO/ ALL[.E & 9T]E/ ": APPLICA#7 T >E ATTRIBUTA# 6E>N+ 9COME F AN (FICE OR EMPLOY;T 6BE R1SONA#1 PROVID$ ! 3DI;NS SET \ #CI ,,IT-#EBB;,R A#AA 9 P>AGRAPHS #H7#A77F7 & 7J7 OR P>AGRAPHS #H7#A77H7 & 7J71 Z ! CASE MAY BE1 >E MET &! 3DI;NS ( SUBSEC;N #H7#AJ7 >E SATISFI$ 7SEE #EH 2L74 ,H["E1 ": O!R MODES ( TRANSPORT,N >E AVAILA# 6! EMPLOYEE B ! USE (A PRIVATE AIRCRAFT IS *OS5 9/1D1 ! EMPLOYEE M/ 2 PREP>$ 6JU/IFY T ! EXP5SES ASSOCIAT$ )! USE (! AIRCRAFT >E R1SONA#2 O!RWISE1 ! CLAIM W 2 REDUC$ 6! R1SONA# CO/S (! ALT]NATE TRANSPORT,N4 ,EMPLOYEES 9 ,G5]AL #CA4 ,PROVID$ ! REQUIRE;T 9 SUBSEC;N #H7#AJ7 IS SATISFI$ 7SEE #EH 2L71 AN EMPLOYEE IS 5TITL$ 6DEDUCT "U P>AGRAPH #H7#A77H7 OR 7H4#A7 AM.TS SP5T 9 ! YE> = TRAVELL+ PROVID$ ! AM.TS >E R1SONA# 9 ! CIRCUM/.ES & ALL (! FOLL[+ 3DI;NS >E MET3 7A7 ! EMPLOYEE IS ORD9>ILY REQUIR$ 6C>RY ON ! DUTIES (! (FICE OR EMPLOY;T AWAY F ! EMPLOY]'S #DJ ,,IT-#EBB;,R B#AA PLACE ( BUSI;S OR 9 DI6]5T PLACES 7SEE #CB 2L72 7B7 "U ! 3TRACT ( EMPLOY;T1 ! EMPLOYEE IS REQUIR$ 6PAY TRAVEL EXP5SES 9CURR$ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T 7SEE #CC 2L72 & 7C7 ": ! EXP5SE IS DEDUCT$ "U P>AGRAPH #H7#A77H7 7;I7 ! EMPLOYEE IS N 9 RECEIPT ( AN ALL[.E = TRAVEL EXP5SES T 0 EXCLUD$ F 9COME 0VIRTUE ( SUBP>AGRAPH #F7#A77B77;V71 7;VI71 OR 7;VII7 7SEE #DJ 6#DI 2L71 & 7;II7 ! EMPLOYEE HAS N CLAIM$ ANY DEDUC;N =! YE> "U P>AGRAPH #H7#A77E7 7EXP5SES ( C]TA9 RAILWAY -PANY EMPLOYEES AWAY F _! ORD9>Y RESID;E OR HOME T]M9AL71 #H7#A77F7 7SALESP]SON'S EXP5SES7 OR #H7#A77G7 7TRANSPORT EMPLOYEE'S EXP5SES72 OR 7D7 ": ! EXP5SE IS DEDUCT$ "U P>AGRAPH #H7#A77H4#A7 #DA ,,IT-#EBB;,R C#AA 7;I7 ! EMPLOYEE IS N 9 RECEIPT ( AN ALL[.E = MOTOR VEHICLE EXP5SES T 0 EXCLUD$ F 9COME 0VIRTUE ( P>AGRAPH #F7#A77B71 & 7;II7 ! EMPLOYEE HAS N CLAIM$ ANY DEDUC;N =! YE> "U P>AGRAPH #H7#A77F7 7SALESP]SON'S EXP5SES74 #CB4 ,3C]N+ #CA7A7 ABV1 7A7 8ORD9>ILY0 M1NS 8CU/OM>ILY0 OR 8HABITU,Y0 R ?AN 83T9U,Y10 B "! %D 2 "S DEGREE ( REGUL>;Y 9 ! TRAVELL+ T ! EMPLOYEE IS REQUIR$ 6D1 7B7 8REQUIR$0 M1NS T ! TRAVELL+ IS NEC 6! SATISFACTORY P]=M.E (! EMPLOYEE'S DUTIES 7X DOES N NECESS>ILY IMPLY T ! EMPLOY] M/ ORD] ! EMPLOYEE 6TRAVEL71 7C7 8PLACE ( BUSI;S0 G5],Y IS 3SID]$ 6H REF];E 6A P]MAN5T E/ABLI%;T (! EMPLOY] S* Z AN (FICE1 FACTORY1 W>EH\SE1 BRAN* OR /ORE1 OR 6A FIELD (FICE AT A L>GE 3/RUC;N JOB1 & 7D7 8IN DI6]5T PLACES0 G5],Y REF]S 6! SITU,N ": ! EMPLOY] DOES N H A #DB ,,IT-#EBB;,R D#AA S+LE OR FIX$ PLACE ( BUSI;S4 ,= EXAMPLE1 A S*OOL 9SPECTOR :O HAS A NUMB] ( S*OOLS 6SUP]VISE & IS REQUIR$ 6TRAVEL F S*OOL 6S*OOL MEETS ? REQUIRE;T4 ,SIMIL>LY1 AN EMPLOYEE :O IS REQUIR$ 6TRAVEL F BUILD+ 6BUILD+ )9 ! B.D>IES (! EMPLOY]'S -------------------------------------#AB PROP]TY MEETS ? REQUIRE;T IF ! EMPLOY]'S PROP]TY IS V L>GE &! 4T.E 2T BUILD+S IS SU6ICI5T 6JU/IFY ! USE (A 8MOTOR VEHICLE40 ,ON ! O!R H&1 ": ! EMPLOYEE IS EMPLOY$ ON A %IP1 ! %IP IS ! EMPLOY]'S PLACE ( BUSI;S ": ! EMPLOYEE IS ORD9>ILY REQUIR$ 6C>RY ON ! DUTIES1 &! FACT T ! %IP MAY TRAVEL 6DI6]5T PLACES IS 9SU6ICI5T 6MEET ? REQUIRE;T4 #CC4 ,3C]N+ #CA7B7 ABV1 ! REQUIRE;T W 2 MET ": ! FOLL[+ 3DI;NS >E SATISFI$3 7A7 ! EMPLOY] M/ CLE>LY 9DICATE ON ! REQUIR$ =M ,T#BBJJ 7SEE #EH 2L7 T ! EMPLOYEE IS REQUIR$ 6PAY TRAVEL #DC ,,IT-#EBB;,R A#AB EXP5SES 9CURR$ 9 ! P]=M.E ( DUTIES2 & 7B7 ! EMPLOYEE'S R1SONA# TRAVEL CO/S M/ N 2 FULLY REIMBURS$ 0! EMPLOY]4 ,9 DET]M9+ ! R1SONA#;S (! AM.T CLAIM$ 0! EMPLOYEE = TRAVEL CO/S1 3SID],N W 2 GIV5 6! MODE ( TRANSPORT,N US$ 0! EMPLOYEE V]SUS ! MODE ( TRANSPORT,N T CD 2 US$ 6SATISFY ! REQUIRE;T 6TRAVEL4 #CD4 ,3C]N+ ! REQUIRE;T 9 #CA7C77;I7 & #CA7D77;I7 ABV1 7A7 ": = "O TYPE ( TRAVEL EXP5SE1 AN EMPLOYEE RCVS AN ALL[.E T IS EXCLUD$ F 9COME 0VIRTUE ( P>AGRAPH #F7#A77B71 B ! EMPLOYEE M/ PAY A SECOND TYPE ( TRAVEL EXP5SE = : NO ALL[.E OR REIMBURSE;T IS RCVD1 ! SECOND TYPE ( TRAVEL EXP5SE W N 2 4ALL[$ PROVID$ X IS O!RWISE DEDUCTI# "U P>AGRAPH #H7#A77H7 OR 7H4#A74 ,= EXAMPLE1 ": AN EMPLOYEE :ILE ON AN \-(-T[N BUSI;S TRIP RCVS A DAILY M1L ALL[.E T IS EXCLUD$ F 9COME #DD ,,IT-#EBB;,R B#AB 0VIRTUE ( SUBP>AGRAPH #F7#A77B77;VII7 &! EMPLOYEE M/ BE> ! CO/ ( 8MOTOR VEHICLE0 EXP5SES1 ! EMPLOYEE W N 2 PREV5T$ F CLAIM+ ! VEHICLE EXP5SES IF !Y >E O!RWISE ALL[A# "U P>AGRAPH #H7#A77H4#A71 & 7B7 ": AN EMPLOYEE RCVS AN ALL[.E = TRAVEL EXP5SES T M/ 2 9CLUD$ 9 9COME1 ! EMPLOYEE MAY CLAIM ACTUAL EXP5SES "U P>AGRAPH #H7#A77H7 OR 7H4#A7 7& CAPITAL CO/ ALL[.E & 9T]E/ "U P>AGRAPH #H7#A77J77 IF ! O!R REQUIRE;TS ( P>AGRAPH #H7#A77H7 OR 7H4#A71 &! REQUIRE;T ( SUBSEC;N #H7#AJ7 Z 4CUSS$ 9 #EH 2L1 >E MET4 ,SALESP]SONS #CE4 ,PROVID$ ! REQUIRE;T 9 SUBSEC;N #H7#AJ7 IS MET 7SEE #EH 2L7 & SUBJECT 6! LIMIT,N 4CUSS$ 9 #CG 2L1 AM.TS EXP5D$ 0AN EMPLOYEE 6E>N EMPLOY;T 9COME >E DEDUCTI# "U P>AGRAPH #H7#A77F7 ": ! EMPLOYEE IS #DE ,,IT-#EBB;,R C#AB EMPLOY$ 9 ! YE> 9 3NEC;N )! SELL+ ( PROP]TY OR NEGOTIAT+ ( 3TRACTS1 & 7A7 ! 3TRACT ( EMPLOY;T REQUIR$ ! EMPLOYEE 6PAY ! EXP5SES S 9CURR$1 7B7 ! EMPLOYEE 0 ORD9>ILY REQUIR$ 6C>RY ON ! DUTIES ( EMPLOY;T AWAY F ! EMPLOY]'S PLACE ( BUSI;S1 7C7 ! EMPLOYEE 0 REMUN]AT$ 9 :OLE OR 9 "P 0-MIS.NS OR O!R SIMIL> AM.TS FIX$ 0REF];E 6! VOLUME (! SALES MADE OR ! 3TRACTS NEGOTIAT$1 & 7D7 ! EMPLOYEE 0 N 9 RECEIPT ( AN ALL[.E = TRAVEL EXP5SES T 0 EXCLUD$ F 9COME 0VIRTUE ( SUBP>AGRAPH #F7#A77B77;V7 7SEE #DE 2L71 6! EXT5T T S* AM.TS 7 N 7E7 \TLAYS1 LOSSES OR REPLACE;TS ( CAPITAL OR PAY;TS ON A3.T ( CAPITAL1 EXCEPT CAPITAL CO/ ALL[.E & 9T]E/ DEDUCTI# "U P>AGRAPH #H7#A77J7 Z 4CUSS$ 9 #AE1 #BG & #BH ABV1 7F7 \TLAYS OR EXP5SES MADE OR 9CURR$ = CLUB DUES OR ! USE ( RECRE,NAL FACILITIES T WD1 0VIRTUE ( #DF ,,IT-#EBB;,R D#AB P>AGRAPH #AH7#A77L71 N 2 DEDUCTI# IF ! EMPLOY;T 7 A BUSI;S C>RI$ ON 0! SALESP]SON4 ,! P>AGRAPH #AH7#A77L7 RE/RIC;NS >E 4CUSS$ 9 ! CURR5T V].N ( ,,IT-#ADH1 ,RECRE,NAL ,PROP]TIES & ,CLUB ,DUES1 OR 7G7 PAY;TS : REDUC$ ! AM.T (! /&BY *>GE T 0 REQUIR$ 6BE 9CLUD$ 9 9COME 9 ! YE>4 -------------------------------------#AC ,SEE ! CURR5T V].N ( ,,IT-#CEB1 ,EMPLOYEE'S ,EXP5SES1 ,9CLUD+ ,"W ,SPACE 9 ,HOME ,EXP5SES1 ": AN EMPLOYEE :O IS 5TITL$ 6DEDUCT EXP5SES "U P>AGRAPH #H7#A77F7 HAS AN (FICE 9 ! HOME4 #CF4 ,AL? EXP5SES DEDUCTI# "U P>AGRAPH #H7#A77F7 MAY 9CLUDE EXP5SES O!R ?AN TRAVEL EXP5SES1 ! -;TS 9 #CB1 #CC & #CD ABV1 : APPLY 6EMPLOYEES 9 G5]AL1 >E APPLICA# ": RELEVANT 6ANY EXP5SES CLAIM$ 0A SALESP]SON "U P>AGRAPH #H7#A77F74 ,9 ? REG>D &) REF];E 6#CD7A7 ABV1 ! ONLY EXP5SES #DG ,,IT-#EBB;,R A#AC 4ALL[$ SOLELY 2C ! REQUIRE;T 9 #CE7D7 ABV IS N MET W 2 ^? T RELATE 6! "PICUL> TRAVEL ALL[.E EXCLUD$ F 9COME 0VIRTUE ( SUBP>AGRAPH #F7#A77B77;V74 #CG4 ,! AM.T DEDUCTI# "U P>AGRAPH #H7#A77F7 IS LIMIT$ 6! AM.T (! -MIS.NS OR O!R SIMIL> AM.TS REF]R$ 6ABV 9 #CE7C74 ,? LIMIT,N DOES N APPLY1 H["E1 6AM.TS DEDUCT$ "U P>AGRAPH #H7#A77J7 = CAPITAL CO/ ALL[.E 7SEE #AE ABV7 OR 9T]E/ 7SEE #BG & #BH ABV74 ,": ! DEDUC;N "U P>AGRAPH #H7#A77J71 TGR )! DEDUC;N AVAILA# "U P>AGRAPH #H7#A77F71 EXCE$S ! EMPLOYEE'S -MIS.N 9COME1 ! EXCESS MAY 2 APPLI$ AG/ O!R 9COME4 ,ANY EXCESS N APPLICA# 9 ? MANN] W REPRES5T A NON-CAPITAL LOSS (! EMPLOYEE4 #CH4 ,": A SALESP]SON1 :O RCVS BO? A TRAVEL ALL[.E T IS EXCLUD$ F 9COME "U SUBP>AGRAPH #F7#A77B77;VII7 7= EXAMPLE1 ! M1L ALL[.E REF]R$ 6IN #CD7A7 ABV7 &A 8MOTOR VEHICLE0 ALL[.E T IS REQUIR$ 6BE 9CLUD$ 9 9COME1 #DH ,,IT-#EBB;,R B#AC 9CLUDES BO? ALL[.ES 9 9COME & CLAIMS RELAT$ EXP5SES O!RWISE ALL[A# "U P>AGRAPH #H7#A77F71 ! ,DE"P;T W N *ALL5GE S* REPORT+4 ,H["E1 X MAY 2 ADVANTAGE\S =A SALESP]SON :O MEETS ! 3DI;NS SET \ 9 P>AGRAPH #H7#A77H4#A7 6ONLY DEDUCT MOTOR VEHICLE EXP5SES "U T P>AGRAPH R ?AN 9CLUDE ! ALL[.E "U SUBP>AGRAPH #F7#A77B77;VII7 & DEDUCT EXP5SES "U P>AGRAPH #H7#A77F74 ,CL]GY #CI4 ,! REQUIRE;T 9 #CA7A7 ABV W NORM,Y 2 MET ": A MEMB] (! CL]GY IS M9I/]+ 6A DIOCESE1 P>I% OR 3GREG,N & IS REQUIR$ 6TRAVEL 6DI6]5T PLACES 9 ! C\RSE ( P]=M+ ! RELAT$ DUTIES4 #DI ,ALL[.ES = ,TRAVEL C#AC ,EXP5SES--,G5]AL #DJ4 ,9 ? BULLET91 ! ^W 8ALL[.E0 M1NS ANY P]IODIC OR O!R PAY;T T AN EMPLOYEE RCVS F AN EMPLOY]1 9 A4I;N 6SAL>Y OR WAGES1 )\T HAV+ 6A3.T = XS USE4 ,X MAY 2 -PUT$ 0REF];E 64T.E OR "T 7= EXAMPLE1 A 8MOTOR VEHICLE0 EXP5SE ALL[.E BAS$ ON ! 4T.E DRIV5 OR A TRAVEL EXP5SE ALL[.E BAS$ ON ! NUMB] ( "DS AWAY7 OR ON "S O!R BASIS4 ,AN ALL[.E IS SUBJECT 6TAX UN.S X FALLS )9 ! EXCEP;NS LI/$ 9 SUBP>AGRAPHS #F7#A77B77;I7 TO 7;IX7 OR SUBSEC;N #HA7#C.A7 7SEE #ED 2L71 OR UN.S X IS EXCLUD$ F 9COME "U SUBSEC;N #F7#F7 7SEE #EC 2L74 ,SEE #EJ 2L =A 4CUS.N ON ! M1N+ ( 8REIMBURSE;T0 & 8A3.TA# ADV.E40 #DA4 ,IF ! ,DE"P;T 3SID]S T AN ALL[.E1 : IS CLAIM$ 6BE NON-TAXA# "U SUBP>AGRAPH #F7#A77B77;V71 7;VI71 7;VII7 OR 7;VII4#A71 IS UNR1SONABLY HI<1 ! EMPLOYEE IS REQUIR$ 6PROVIDE #EJ ,,IT-#EBB;,R D#AC V\*]S OR O!R A3EPTA# EVID;E 6%[ T ! ALL[.E IS N 9 EXCESS (A R1SONA# AM.T4 ,": ! EMPLOYEE IS UNA# 6%[ T ! ALL[.E IS R1SONA#1 ! :OLE AM.T (! ALL[.E IS 9CLUD$ "U P>AGRAPH #F7#A77B7 9 -PUT+ ! EMPLOYEE'S 9COME &1 IF ! EMPLOYEE QUALIFIES1 AN AM.T MAY 2 DEDUCT$ "U P>AGRAPH #H7#A77F71 7H71 7H4#A7 OR 7J71 DEP5D+ ON ! CIRCUM/.ES1 Z 4CUSS$ 9 #CA "? #CH ABV4 ,AN ALL[.E = TRAVEL EXP5SES IS N 3SID]$ UNR1SONA# M]ELY 2C ! EMPLOYEE'S TOTAL EXP5SES = BUSI;S TRAVEL EXCE$ ! TOTAL TRAVEL ALL[.ES RCVD 9 ! YE>4 #DB4 ,SUBP>AGRAPHS #F7#A77B77;X7 & 7;XI7 DEEM AN ALL[.E RCVD 9 A TAX,N YE> 0AN EMPLOYEE =! USE (A 8MOTOR VEHICLE0 9 3NEC;N ) OR 9 ! C\RSE ( AN (FICE OR EMPLOY;T N 6BE A R1SONA# AM.T =! PURPOSES ( SUBP>AGRAPHS #F7#A77B77;V71 7;VI7 & 7;VII4#A7 ": 7A7 ! ALL[.E IS N CALCULAT$ SOLELY 0REF];E 6! NUMB] ( KILOMETRES = : ! VEHICLE 0 S US$ 9 ! YE>1 #EA ,,IT-#EBB;,R E#AC OR -------------------------------------#AD 7B7 ! EMPLOYEE RCVS AN ALL[.E = USE (! VEHICLE & IS REIMBURS$ 9 :OLE OR 9 "P = EXP5SES =! USE (! VEHICLE 9 ! YE> 9 3NEC;N )! (FICE OR EMPLOY;T EXCEPT ":1 =! #AIIC & LAT] TAX,N YE>S1 ! REIMBURSE;T IS = SUPPLE;T>Y BUSI;S 9SUR.E OR TOLL OR F]RY *>GES &! AM.T (! ALL[.E IS DET]M9$ )\T REF];E 6^? REIMBURS$ EXP5SES4 ,": ! ALL[.E IS N A R1SONA# AM.T ! :OLE AM.T (! ALL[.E IS 9CLUD$ "U P>AGRAPH #F7#A77B7 9 -PUT+ ! EMPLOYEE'S 9COME &1 IF ! EMPLOYEE QUALIFIES1 AN APPROPRIATE AM.T MAY 2 DEDUCT$ "U P>AGRAPH #H7#A77F71 7H71 7H4#A7 OR 7J71 DEP5D+ ON ! CIRCUM/.ES1 Z 4CUSS$ 9 #CA "? #CH ABV4 #DC4 ,9 A4I;N 6! REQUIRE;TS 9 #DB ABV1 9 ORD] 6BE EXCLUD$ F 9COME 0VIRTUE ( P>AGRAPHS #F7#A77B77;V71 7;VI7 OR 7;VII4#A71 ! ALL[.E =A MOTOR VEHICLE M/ 2 R1SONA#4 ,"U SEC;N #GCJF (! #EB ,,IT-#EBB;,R A#AD ,REGUL,NS A PAY] W 2 LIMIT$ 6A DEDUC;N BAS$ ON #CA C5TS =! F/ #E1JJJ KILOMETRES & #BE C5TS =! REMA9+ KILOMETRES 7OR #CE C5TS & #BI C5TS1 RESPECTIVELY1 ": ! KILOMETRES >E DRIV5 9 ! ,YUKON OR ,NOR?WE/ ,T]RITORIES74 ,AL? ! R1SONA#;S ( AN ALL[.E IS NORM,Y DECID$ BAS$ ON ! FACTS (! "PICUL> CASE1 ! ,DE"P;T W1 Z A G5]AL RULE1 A3EPT Z R1SONA# AN ALL[.E BAS$ ON #CA C5TS 7OR #CE C5TS 9 ! ,YUKON OR ,NOR?WE/ ,T]RITORIES7 =! F/ #E1JJJ KILOMETRES & #BE C5TS 7OR #BI C5TS 9 ! ,YUKON OR ,NOR?WE/ ,T]RITORIES7 =! REMA9+ KILOMETRES1 OR S* O!R AM.TS Z MAY 2 PRESCRIB$1 ": S* ALL[.E IS N MAT]I,Y DI6]5T F T : WD O!RWISE 2 3SID]$ R1SONA#4 ,NOTE3 ,9 A ,PRESS ,REL1SE DAT$ ,DECEMB] #AB1 #AIIE1 ! ,P>LIA;T>Y ,SECRET>Y 6! ,M9I/] ( ,F9.E ANN\NC$ T = #AIIF ! LIMIT = TAX-EXEMPT ALL[.ES PD #EC ,,IT-#EBB;,R B#AD 0EMPLOY]S 6EMPLOYEES W 2 9CR1S$ F #CA C5TS 6#CC C5TS =! F/ #E1JJJ KILOMETRES DRIV51 & F #BE C5TS 6#BG C5TS P] KILOMETRE = EA* A4I;NAL KILOMETRE DRIV5 7EXCEPT =! ,YUKON & ,NOR?WE/ ,T]RITORIES1 ": ! TAX-EXEMPT ALL[.E W 2 #CG C5TS =! F/ #E1JJJ KILOMETRES DRIV51 & #CA C5TS = EA* A4I;NAL KILOMETRE74 #DD4 ,": AN EMPLOYEE RCVS A SET P]IODIC 7MON?LY1 WEEKLY1 ETC47 AM.T F ! EMPLOY]1 &! AM.T IS CALCULAT$ SOLELY 0REF];E 6! NUMB] ( KILOMETRES = : ! AUTOMOBILE 0 US$ 9 ! YE> 9 AN (FICE OR EMPLOY;T ! P]IODIC AM.T MAY 3/ITUTE AN ADV.E R ?AN AN ALL[.E4 ,X W 3/ITUTE AN ADV.E ": .ALL (! FOLL[+ ATTRIBUTES >E PRES5T3 7A7 "! IS A 2G9N+-(-!-YE> AGREE;T 2T ! EMPLOY] & EMPLOYEE T ! EMPLOYEE W RCV A /AT$ AM.T = EA* KILOMETRE TRAVELL$ 0! EMPLOYEE'S VEHICLE 9 #ED ,,IT-#EBB;,R C#AD 3NEC;N ) OR 9 ! C\RSE (! (FICE OR EMPLOY;T2 7B7 "! IS A YE>-5D A3.T+4 ,T IS1 AT ! 5D (! YE> 7OR1 ": ! EMPLOYEE C1SES 6BE EMPLOY$ DUR+ ! YE>1 AT ! "T ! EMPLOY;T C1SES71 ! TOTAL (! P]IODIC ADV.ES RCVD 9 ! YE> IS -P>$ )! RESULT OBTA9$ :5 ! /AT$ AM.T P] KILOMETRE IS MULTIPLI$ 0! KILOMETRES TRAVELL$ 0! VEHICLE 9 ! YE> 9 3NEC;N ) OR 9 ! C\RSE (! (FICE OR EMPLOY;T4 ,IF ! TOTAL (! ADV.ES EXCE$S ! RESULT S OBTA9$1 ! EMPLOYEE M/ REIMBURSE ! EMPLOY] =! AM.T (! DI6];E & VICE-V]SA4 ,SIMPLY REPORT+ ANY EXCESS ON ! EMPLOYEE'S ,T#D SUPPLE;T>Y IS N A3EPTA#2 & 7C7 ! P]-KILOMETRE AM.T1 ! AM.T ( EA* MON?LY ADV.E &! PROJECT$ ANNUAL KILOMETRAGE >E R1SONA#4 ,= FUR!R 9=M,N ON ADV.ES1 SEE #EJ 6#EB 2L "U ! CAP;N ,REIMBURSE;TS & ,A3.TA# ,ADV.ES4 #EE ,ALL[.E = ,TRAVEL ,EXP5SES D#AD --,SALESP]SONS & ,CL]GY #DE4 ,SUBJECT 6! -;TS 9 #DB ABV1 A R1SONA# ALL[.E = TRAVEL EXP5SES IS NON-TAXA# 0R1SON ( SUBP>AGRAPH #F7#A77B77:V7 PROVID$ X 0 =A P]IOD :5 ! EMPLOYEE 0 EMPLOY$ 9 3NEC;N )! SELL+ ( PROP]TY OR NEGOTIAT+ ( 3TRACTS =! EMPLOY]4 ,3SEQU5TLY1 ! SUBP>AGRAPH DOES N APPLY 6BILL-COLLECTORS1 MA9T5.E OR S]VICEP]SONS1 OR 6SALESP]SONS :5 5GAG$ 9 ANY DUTIES O!R ?AN SELL+4 -------------------------------------#AE #DF4 ,SUBJECT 6! -;TS 9 #DB ABV1 A R1SONA# ALL[.E RCVD 0A MEMB] (! CL]GY IS NON-TAXA# 0R1SON ( SUBP>AGRAPH #F7#A77B77;VI7 PROVID$ T 7A7 ! MEMB] 0 9 *>GE ( OR M9I/]+ 6A DIOCESE1 P>I% OR 3GREG,N1 & 7B7 ! ALL[.E 0 = TRANSPORT,N EXP5SES 9CID5T 6! 4*>GE (! DUTIES (! (FICE OR EMPLOY;T4 #DG4 ,": AN EMPLOYEE REF]R$ 6IN SUBP>AGRAPH #F7#A77B77;V71 #EF ,,IT-#EBB;,R A#AE 7;VI71 7;VII7 OR 7;VII4#A7 RCVS AN ALL[.E = TRAVEL EXP5SES : IS UNR1SONABLY L[1 ! ALL[.E IS TE*NIC,Y REQUIR$ 6BE 9CLUD$ 9 9COME4 ,H["E1 ! ,DE"P;T W N 9SI/ ^U XS 9CLU.N PROVID$ T NO AM.T IS CLAIM$ = TRAVEL EXP5SES 0! EMPLOYEE "U P>AGRAPH #H7#A77H7 OR 7H4#A74 ,ALL[.E ,= ,TRAVEL ,EXP5SES--,O!R ,EMPLOYEES #DH4 ,AN ALL[.E 7O!R ?AN =! USE (A 8MOTOR VEHICLE07 RCVD 0AN EMPLOYEE 7O!R ?AN "O EMPLOY$ 9 3NEC;N )! SELL+ ( PROP]TY OR NEGOTIAT+ ( 3TRACTS =! EMPLOY]7 = TRAVEL EXP5SES IS TAXA# "U P>AGRAPH #F7#A77B7 EXCEPT ": ! 3DI;NS ( SUBP>AGRAPH #F7#A77B77:VII7 >E SATISFI$2 T IS1 7A7 ! ALL[.E IS A R1SONA# AM.T1 7B7 ! ALL[.E IS RCVD = TRAVELL+ AWAY F ! MUNICIPAL;Y &! METROPOLITAN >EA ": ! EMPLOY]'S E/ABLI%;T1 AT : ! #EG ,,IT-#EBB;,R B#AE EMPLOYEE ORD9>ILY "W$ OR 6: ! EMPLOYEE MADE REPORTS1 0 LOCAT$1 & 7C7 ! TRAVELL+ IS D"O 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T4 #DI4 ,AN ALL[.E RCVD 0AN EMPLOYEE 7O!R ?AN "O EMPLOY$ 9 3NEC;N )! SELL+ ( PROP]TY OR NEGOTIAT+ ( 3TRACTS =! EMPLOY]7 =! USE (A 8MOTOR VEHICLE0 IS TAXA# "U P>AGRAPH #F7#A77B7 EXCEPT ": ! 3DI;NS ( SUBP>AGRAPHS #F7#A77B77;VII4#A71 >E SATISFI$2 T IS1 7A7 ! ALL[.E IS A R1SONA# AM.T 7SEE #DB ABV71 & 7B7 ! ALL[.E IS RCVD = TRAVELL+ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T4 ,TRAVELL+ 6! PLACE ": A P]SON "WS G5],Y DOES N QUALIFY Z 8TRAVELL+ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T40 ,= EXAMPLE1 AN EMPLOYEE DESCRIB$ 9 #EG7A7 2L WD N 2 8TRAVELL+ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T0 :5 ! EMPLOYEE IS TRAVELL+ F 8 OR H] RESID;E 6! EMPLOY]'S #EH ,,IT-#EBB;,R C#AE PLACE ( BUSI;S ": HE OR %E REPORTS = 9/RUC;N OR "W ASSIGN;T B ! SAME EMPLOYEE WD 2 8TRAVELL+ 9 ! P]=M.E (! DUTIES (! (FICE OR EMPLOY;T0 :5 ! EMPLOYEE IS TRAVELL+ 2T ! EMPLOY]'S PLACE ( BUSI;S ": ! 9/RUC;NS OR "W ASSIGN;TS >E RCVD & ": ! EMPLOY] IS C>RY+ \ ! 3TRACT4 ,REIMBURSE;TS & ,A3.TA# ,ADV.ES #EJ4 ,9 ? BULLET91 8REIMBURSE;T0 & 8A3.TA# ADV.E0 H ! FOLL[+ M1N+S3 7A7 A REIMBURSE;T M1NS A PAY;T 0AN EMPLOY] 6AN EMPLOYEE 6REPAY ! EMPLOYEE = AM.TS SP5T 0! EMPLOYEE ON ! EMPLOY]'S BUSI;S4 ,": AN EMPLOYEE RCVS A R1SONA# ALL[.E 6COV] "PICUL> 8MOTOR VEHICLE0 EXP5SES &= O!R 8MOTOR VEHICLE0 EXP5SES ! EMPLOYEE *>GES ! CO/ 6! EMPLOY] 7= EXAMPLE1 ! EMPLOYEE USES ! EMPLOY]'S CR$IT C>D71 ! AM.T *>G$ 6! EMPLOY] DOES N REPRES5T A REIMBURSE;T4 ,": #EI ,,IT-#EBB;,R D#AE SUBP>AGRAPHS #F7#A77B77;X7 & 7;XI7 D N APPLY 7SEE #DB ABV7 &! 3DI;NS 9 SUBP>AGRAPH #F7#A77B77;VII4#A7 >E SATISFI$ 7SEE #DI ABV71 ! ALL[.E IS EXCLUD$ F 9COME "U SUBP>AGRAPH #F7#A77B77;VII4#A72 & 7B7 AN A3.TA# ADV.E M1NS AN AM.T GIV5 0AN EMPLOY] 6AN EMPLOYEE = EXP5SES 6BE 9CURR$ 0! EMPLOYEE ON ! EMPLOY]'S BUSI;S & 6BE A3.T$ = 0! PRODUC;N ( V\*]S &! RETURN ( ANY AM.T N S SP5T4 -------------------------------------#AF #EA4 ,USU,Y A REIMBURSE;T OR AN A3.TA# ADV.E = TRAVEL EXP5SES IS N 9COME 9 ! H&S (! EMPLOYEE RCVG X1 UN.S X REPRES5TS PAY;T (! EMPLOYEE'S P]SONAL EXP5SES4 ,= EXAMPLE1 A REIMBURSE;T OR A3.TA# ADV.E = EXP5SES 9CURR$ 9 TRAVELL+ 2T HOME &! EMPLOY]'S PLACE ( BUSI;S AT : ! EMPLOYEE ORD9>ILY REPORTS = "W IS 9CLUD$ 9 9COME4 #EB4 ,": A SP\SE A3OMPANIES AN EMPLOYEE ON A BUSI;S TRIP1 ! PAY;T OR #FJ ,,IT-#EBB;,R A#AF REIMBURSE;T 0! EMPLOY] (! SP\SE'S TRAVEL EXP5SES IS A TAXA# B5EFIT 6! EMPLOYEE1 UN.S ! SP\SE WAS1 9 FACT1 5GAG$ PRIM>ILY 9 BUSI;S ACTIVITIES ON 2HALF (! EMPLOY] DUR+ ! TRIP4 ,EMPLOY;T AT ,SPECIAL ,"W ,SITE #EC4 ,AN ALL[.E1 A3.TA# ADV.E OR REIMBURSE;T RCVD 0AN EMPLOYEE = BO>D & LODG+ OR C]TA9 TRANSPORT,N EXP5SES IS EXCLUD$ F 9COME "U SUBSEC;N #F7#F7 PROVID$ T ALL ! REQUIRE;TS ( T SUBSEC;N >E MET4 ,9 G5]AL1 ? SUBSEC;N APPLIES 6AN EMPLOYEE :O IS REQUIR$ 6"W AT A LOC,N "S 4T.E F HOME1 EI 2C ! DUTIES "! >E (A TEMPOR>Y NATURE OR 2C ! REMOTE;S (! LOC,N IS S* T ! EMPLOYEE CD N R1SONABLY 2 EXPECT$ 6E/ABLI% A HOME "!4 ,9 ORD] 6QUALIFY1 AM;G O!R ?+S1 ! DUTIES ( EMPLOY;T M/ REQUIRE ! EMPLOYEE 6BE AWAY F HOME =A P]IOD ( AT L1/ #CF H\RS4 ,DETAIL$ -;TS ON ! REQUIRE;TS ( SUBSEC;N #F7#F7 >E #FA ,,IT-#EBB;,R B#AF 3TA9$ 9 ! CURR5T V].N ( ,,IT-#IA1 ,EMPLOY;T AT ,SPECIAL OR ,REMOTE ,"W ,SITES4 ,"P-"T ,EMPLOYEES #ED4 ,! CO/ ( GETT+ 6& F ! PLACE ( EMPLOY;T IS A P]SONAL OR LIV+ EXP5SE (! EMPLOYEE4 ,SUBSEC;N #HA7#C.A7 PROVIDES T1 6! EXT5T X DOES N EXCE$ A R1SONA# AM.T1 AN ALL[.E OR REIMBURSE;T ( TRAVEL EXP5SES PD 0AN EMPLOY] 6A "P- "T EMPLOYEE = TRAVELL+ 6& F ! EMPLOYEE'S "P-"T EMPLOY;T % N 2 9CLUD$ 9 -PUT+ ! EMPLOYEE'S 9COME PROVID$ T 7A7 ! "P-"T EMPLOYEE &! EMPLOY] 7 D1L+ AT >M'S L5G?1 7B7 "?\T ! P]IOD T ! EXP5SES 7 9CURR$1 ! EMPLOYEE _H O!R EMPLOY;T OR 0 C>RY+ ON A BUSI;S1 7C7 ! ALL[.E OR REIMBURSE;T 0 PD ON A3.T ( TRAVEL EXP5SES 9CURR$ 0! EMPLOYEE 9 RESPECT ( "P-"T EMPLOY;T1 O!R ?AN EXP5SES 9CURR$ 9 ! #FB ,,IT-#EBB;,R C#AF P]=M.E (! DUTIES (! "P-"T EMPLOY;T1 & 7D7 ! DUTIES (! "P-"T EMPLOY;T 7 P]=M$ AT A LOC,N N LESS ?AN #HJ KILOMETRES F BO? ! ORD9>Y PLACE ( RESID;E &! PR9CIPAL PLACE ( EMPLOY;T OR BUSI;S (! EMPLOYEE4 ,M1LS #EE4 ,EXCEPT ": ! EMPLOYEE IS REQUIR$ 6BE AWAY F HOME =A P]IOD ( AT L1/ TWELVE H\RS F ! MUNICIPAL;Y &! METROPOLITAN >EA 9 : ! EMPLOY]'S E/ABLI%;T IS LOCAT$1 SUBSEC;N #H7#D7 PROVIDES T ! EMPLOYEE MAY N DEDUCT "U P>AGRAPH #H7#A77F7 OR 7H7 ! CO/ ( M1LS 3SUM$ :ILE AWAY F HOME 9 ! C\RSE ( P]=M+ ! DUTIES ( EMPLOY;T4 ,? M1NS T ! EMPLOYEE USU,Y _C 2 ALL[$ A DEDUC;N = M1LS UN.S !Y >E 3SUM$ DUR+ A TRIP T REQUIRES AN OV]NIY #BB1 #AIID = FOOD & B"EAGES 3SUM$ 2F ,M>* #AIID7 (! LESS] ( 7A7 ! AM.T PD =! M1L1 & 7B7 A R1SONA# AM.T =! M1L4 ,! LIMIT,N ON ! CO/ ( M1LS IS 4CUSS$ 9 ! CURR5T V].N ( ,,IT-#EAH1 ,FOOD1 ,B"EAGES & ,5T]TA9;T ,EXP5SES4 ,= FUR!R 9=M,N1 SEE ! CURR5T V].N ( ,9=M,N ,CIRCUL> #GC-BA1 ,AWAY-F-,HOME ,EXP5SES4 -------------------------------------#AG #EF4 ,! EMPLOY]'S E/ABLI%;T REF]R$ 6IN SUBSEC;N #H7#D7 IS ! "O 6: ! EMPLOYEE ORD9>ILY REPORTS = "W4 ,X 9CLUDES AN EMPLOY]'S PLACE ( BUSI;S 7SEE #CB7C7 ABV7 & MAY AL 9CLUDE ANY PLACE ": ! EMPLOY] IS C>RY+ \ A 3TRACT4 ,": ! EMPLOY] HAS M ?AN "O PLACE ( BUSI;S 6: AN EMPLOYEE ORD9>ILY REPORTS ON A 3T9U+ BASIS1 ! E/ABLI%;T REF]R$ #FD ,,IT-#EBB;,R A#AG 6IN SUBSEC;N #H7#D7 IS ! "O 6: ! EMPLOYEE REPORTS MO/ FREQU5TLY4 ,": M ?AN "O (! EMPLOY]'S PLACES ( BUSI;S IS LOCAT$ )9 ! SAME MUNICIPAL;Y OR METROPOLITAN >EA1 ALL S* PLACES ( BUSI;S W 2 VIEW$ Z A S+LE E/ABLI%;T =! PURPOSE ( SUBSEC;N #H7#D74 #EG4 ,9 DET]M9+ :E!R SUBSEC;N #H7#D7 APPLIES 6AN EMPLOYEE :O IS "W+ AT A PLACE ": ! EMPLOY] IS C>RY+ \ A 3TRACT1 A 4T9C;N M/ 2 MADE 2T TWO GR\PS ( EMPLOYEES4 7A7 ,! F/ GR\P 3SI/S ( EMPLOYEES 7= EXAMPLE1 SUP]VISORY 5G9E]S7 :O >E EMPLOY$ ON A M-OR-LESS P]MAN5T BASIS4 ,": S* AN EMPLOYEE IS REQUIR$ 6REPORT = 9/RUC;N OR A NEW ASSIGN;T AT A PLACE ( BUSI;S (! EMPLOY] B SP5DS MO/ (! "T AWAY F X "W+ AT PLACES ": ! EMPLOY] IS C>RY+ \ 3TRACTS1 SUBSEC;N #H7#D7 DOES N PREV5T ! EMPLOYEE F DEDUCT+ ! CO/ ( M1LS 7SUBJECT 6! P]C5TAGE LIMIT,N 4CUSS$ 9 #EE ABV7 3SUM$ :ILE #FE ,,IT-#EBB;,R B#AG AWAY =! REQUIR$ #AB H\RS F ! MUNICIPAL;Y & METROPOLITAN >EA 9 : T PLACE ( BUSI;S IS LOCAT$4 ,H["E1 SUBSEC;N #H7#D7 W APPLY IF ! EMPLOYEE IS N S AWAY4 7B7 ,! SECOND GR\P 3SI/S ( TEMPOR>Y EMPLOYEES2 = EXAMPLE1 EMPLOYEES HIR$ 6"W ON A "PICUL> PROJECT (! EMPLOY] & :O MAY OR MAY N 2 KEPT ON ! PAYROLL :5 T PROJECT IS -PLET$4 ,": S* AN EMPLOYEE IS HIR$ 6"W SOLELY AT A PLACE ": ! EMPLOY] IS C>RY+ \ A 3TRACT &! EMPLOYEE'S RESPONSIBIL;Y IS 6REPORT 6T PLACE = "W & 6RCV 9/RUC;NS F A P]SON :O IS 9 *>GE "! 7T IS1 ! EMPLOYEE DOES N ORD9>ILY REPORT 6ANY O!R E/ABLI%;T (! EMPLOY]71 ! PLACE ": ! 3TRACT IS 2+ C>RI$ \ IS REG>D$ Z ! EMPLOY]'S "PICUL> E/ABLI%;T 6: ! EMPLOYEE ORD9>ILY REPORTS = "W4 ,0R1SON ( SUBSEC;N #H7#D71 AM.TS SP5T ON M1LS 3SUM$ :ILE "W+ AT T PLACE >E N DEDUCTI# 9 -PUT+ ! EMPLOYEE'S #FF ,,IT-#EBB;,R C#AG 9COME4 ,H["E1 ": ! EMPLOY] REQUIRES ! EMPLOYEE 6"W "S": ELSE ON A TEMPOR>Y BASIS S T ! EMPLOYEE IS AWAY = AT L1/ TWELVE H\RS F ! MUNICIPAL;Y & METROPOLITAN >EA 9 : ! "PICUL> E/ABLI%;T IS LOCAT$1 ! EMPLOYEE IS 5TITL$ 6A DEDUC;N =! CO/ ( M1LS1 SUBJECT 6! P]C5TAGE LIMIT,N 4CUSS$ 9 #EE ABV4 ,! -;TS 9 7B7 ABV G5],Y >E AL APPLICA# 9 ! CASE ( ANY EMPLOYEE :O IS HIR$ AT A S]IES ( PLACES AT : ! EMPLOY] IS C>RY+ \ A 3TRACT OR 3TRACTS1 EA* S* PLACE 9 TURN 2+ LOOK$ ^U Z ! E/ABLI%;T 6: ! EMPLOYEE IS ORD9>ILY REQUIR$ 6REPORT = "W DUR+ ! "T "W$ "!4 ,! DEDUC;N 5TITLE;T REF]R$ 6IN ! LA/ S5T;E ( 7B7 ABV IS UNLIKELY 6H ANY APPLIC,N 6S* AN EMPLOYEE4 #FG ,G5]AL ,REM>KS D#AG #EH4 ,SUBSEC;N #H7#AJ7 PROVIDES T NO AM.T MAY 2 DEDUCT$ "U P>AGRAPH #H7#A77F71 7H7 OR 7H4#A7 =A YE> UN.S ! EMPLOYEE OBTA9S A =M ,T#BBJJ1 ,DECL>,N ( ,3DI;NS ( ,EMPLOY;T SIGN$ 0! EMPLOY] C]TIFY+ T ! 3DI;NS SET \ 9 P>AGRAPH #H7#A77F71 7H7 OR 7H4#A7 7 MET = T YE>4 ,! ,T#BBJJ %D 2 KEPT )! TAXPAY]'S RECORDS = EXAM9,N ON REQUE/4 #EI4 ,TRAVEL EXP5SES1 6BE ALL[A#1 M/ 2 9CURR$ 0! EMPLOYEE EXCLUSIVELY = TRAVELL+ 9 ! C\RSE ( EMPLOY;T4 ,AM.TS PD = BUSI;S PROMO;N 7= EXAMPLE1 CO/S ( 5T]TA9;T ( CU/OM]S OR SUPPLI]S7 >E N TRAVEL EXP5SES1 EV5 ?\< LAID \ = BUSI;S R1SONS :ILE ! EMPLOYEE IS TRAVELL+ 9 ! C\RSE ( EMPLOY;T & EV5 ?\< ! EMPLOY] MAY PROVIDE = S* EXP5SES 9 ANY TRAVELL+ ALL[.E MADE 6! EMPLOYEE4 ,AL? !Y >E N TRAVEL EXP5SES1 CO/S ( 5T]TA9;T MAY QUALIFY "U P>AGRAPH #H7#A77F7 Z A DEDUC;N F 9COME ": ! REQUIRE;TS ( T P>AGRAPH >E #FH ,,IT-#EBB;,R E#AG MET 7SEE #CE & #CF ABV74 ,": AN EMPLOYEE IS 5TITL$ 6DEDUCT AN AM.T =! CO/ ( 5T]TA9;T1 ! AM.T DEDUCTI# IS LIMIT$ "U SUBSEC;N #FG.A7#A7 6#EJ@3P 7#HJ@3P = EXP5SES 9CURR$ 2F ,FEBRU>Y #BB1 #AIID = 5T]TA9;T 5JOY$ 2F ,M>* #AIID7 (! LESS] ( 7A7 ! AM.T PD =! 5T]TA9;T1 & -------------------------------------#AH 7B7 AN AM.T =! 5T]TA9;T T WD 2 R1SONA# 9 ! CIRCUM/.ES4 ,! LIMIT,N =! CO/ ( 5T]TA9;T IS 4CUSS$ 9 ! CURR5T V].N ( ,,IT-#EAH1 ,FOOD1 ,B"EAGES & ,5T]TA9;T ,EXP5SES4 #FJ4 ,6! EXT5T T TRAVEL EXP5SES >E UNR1SONA#1 !Y >E N DEDUCTI# 0VIRTUE ( SEC;N #FG4 #FA4 ,PURSUANT 6SUBSEC;N #F7#H71 AN EMPLOYEE :O 7A7 DEDUCTS AN EXP5SE "U SEC;N #H OR 7B7 9CLUDES AN AM.T 9 ! CAPITAL CO/ (A MOTOR VEHICLE T IS US$1 OR AN AIRCRAFT T IS REQUIR$ = USE1 9 ! #FI ,,IT-#EBB;,R A#AH P]=M.E (! EMPLOYEE'S DUTIES ( AN (FICE OR EMPLOY;T & ! EMPLOYEE RCVS A REBATE = ANY ,,GST =! EXP5SE OR =! CAPITAL CO/ (! MOTOR VEHICLE OR AIRCRAFT1 ! AM.T (! REBATE 9 ! YE> ( RECEIPT 7C7 IS 9CLUD$ 9 9COME F AN (FICE OR EMPLOY;T 6! EXT5T ! REBATE RELATES 6! EXP5SE1 OR 7D7 REDUCES ! CAPITAL CO/ (! MOTOR VEHICLE OR AIRCRAFT 6! EXT5T T ! REBATE RELATES 6T PROP]TY4 ,PREP>,N ( ,T#D ,SLIPS 0,EMPLOY] #FB4 ,IF AN EMPLOY] IS PROVID+ XS EMPLOYEES ) ALL[.ES1 REIMBURSE;TS OR A3.TA# ADV.ES = TRAVEL EXP5SES1 REF];E %D 2 MADE 6#DJ "? #EB ABV :5 PREP>+ ,T#D SLIPS4 #GJ ,APP5DIX B#AH ,ASSUMP;NS3 --,MR4 ,SAMMY ,RUNZ IS A TRAVELL+ SALESP]SON :O RCVS A -MIS.N ON 8 SALES4 ,HE IS REQUIR$ 6PAY 8 AUTOMOBILE EXP5SES B RCVS AN ALL[.E ( 4#.BB P] KILOMETRE PLUS A REIMBURSE;T ( UP 64#EJ P] MON? = PETROLEUM PRODUCTS4 --,IN #AIIC1 ,MR4 ,RUNZ SOLD AN AUTOMOBILE = 4#D1JJJ : HE _H US$ 9 8 EMPLOY;T F ! "T ( XS ACQUISI;N 9 #AIIJ4 ,MR4 ,RUNZ PD 4#BJ1JJJ 9CLUD+ ,,PST & ,,GST = ? AUTOMOBILE4 7,PRIOR 6! ACQUISI;N ( ? C>1 ,MR4 ,RUNZ US$ AUTOMOBILES SUPPLI$ 0HIS EMPLOY]47 ,MR4 ,RUNZ CLAIMS ! MAXIMUM AM.T ( CAPITAL CO/ ALL[.E 6: HE IS 5TITL$4 --,ON ,SEPTEMB] #A1 #AIIC1 ,MR4 ,RUNZ PUR*AS$ A NEW AUTOMOBILE AT A CO/ ( 4#BH1JJJ PLUS ,,GST & ,,PST 7: AM.T$ 64#D1BJJ74 ,6ASSI/ 9 PUR*AS+ ? AUTOMOBILE HE BORR[$ "S M"OY & #GA ,,IT-#EBB;,R C#AH PD 9T]E/ ( 4#HJJ ON ! DEBT4 ,MR4 ,RUNZ RETIR$ ? DEBT ON ,DECEMB] #CA1 #AIIC4 --,IN #AIID1 ,MR4 ,RUNZ'S EMPLOY] DECID$ 6RESUME SUPPLY+ XS SALESP]SONS ) AUTOMOBILES & ON ,JUNE #CJ1 #AIID ,MR4 ,RUNZ SOLD ! AUTOMOBILE T HE _H PUR*AS$ 9 #AIIC 6HIS EMPLOY] =! FAIR M>KET VALUE AT ,JUNE #CJ1 #AIID4 ,ANALYSIS3 ,:ILE A R1SONA# ALL[.E = TRAVEL EXP5SES (A P]SON 5GAG$ 9 SELL+ PROP]TY OR NEGOTIAT+ 3TRACTS = AN EMPLOY] NE$ N 2 9CLUD$ 9 9COME 0VIRTUE ( SUBP>AGRAPH #F7#A77B77;V7 7SEE #DE ABV7 ! AM.T T ,MR4 ,RUNZ RCVD IS DEEM$ 0SUBP>AGRAPH #F7#A77;B7;XI7 N 6BE A R1SONA# ALL[.E S9CE HE RCVD BO? AN ALL[.E &A REIMBURSE;T ( EXP5SES 7SEE #DB ABV74 #GB ,,IT-#EBB;,R D#AH ,IF ,MR4 ,RUNZ'S EMPLOY] PROVIDES HM )A =M ,T#BBJJ1 ,DECL>,N ( ,3DI;NS ( ,EMPLOY;T 7SEE #EH ABV7 & C]TIFIES T ! 3DI;NS SET \ 9 P>AGRAPH #H7#A77F7 >E MET 7SEE #CE ABV7 ,MR4 ,RUNZ W 2 A# 6CLAIM CAPITAL CO/ ALL[.E & 9T]E/ EXP5SE "U P>AGRAPH #H7#A77J7 =! AUTOMOBILES US$ 0HM 9 8 EMPLOY;T 7SEE #AE & #BG ABV74 ,! AUTOMOBILE T ,MR4 ,RUNZ ACQUIR$ 9 #AIIJ 0 PLAC$ 9 ,CLASS #AJ ( ,S*$ULE ,,II (! ,REGUL,NS 7SEE #AG ABV7 S9CE ! PRESCRIB$ AM.T = PASS5G] VEHICLES PUR*AS$ 9 #AIIJ 0 4#BD1JJJ 7SEE ! 4CUS.N ( SUBSEC;N #GCJG7#A7 (! ,REGUL,NS 9 #I ABV74 ,MR4 ,RUNZ MAY 9CLUDE CAPITAL CO/ -------------------------------------#AI ALL[.E ( 4#C1JJJ 9 #AIIJ1 4#E1AJJ 9 #AIIA & 4#C1EGJ 9 #AIIB7#A7 9 CALCULAT+ ! AM.T ( AUTOMOBILE EXP5SES T HE C DEDUCT 9 ^? YE>S4 ,HE IS N 5TITL$ 69CLUDE EI CAPITAL CO/ #GC ,,IT-#EBB;,R A#AI ALL[.E OR A T]M9AL LOSS 9 CALCULAT+ 8 9COME = #AIIC =! AUTOMOBILE T HE PUR*AS$ 9 #AIIJ4 ,! AUTOMOBILE T ,MR4 ,RUNZ ACQUIR$ 9 #AIIC 0 PLAC$ 9 ,CLASS #AJ.A ( ,S*$ULE ,,II (! ,REGUL,NS 7SEE #AG ABV7 S9CE ! PRESCRIB$ AM.T = PASS5G] VEHICLES PUR*AS$ AF #AIIJ IS 4#BD1JJJ PLUS ! ,,GST & ,,PST ON 4#BD1JJJ 7SEE ! 4CUS.N ( SUBSEC;N #GCJG 7#A7 (! ,REGUL,NS 9 #I ABV74 ,! AM.T ( 4#BD1JJJ PLUS ,,GST & ,,PST "!ON 0 4#BG1FJJ 9 ! PROV9CE ": ,MR4 ,RUNZ LIV$4 ,MR4 ,RUNZ C 9CLUDE 4#D1ADJ 7#B7 9 #AIIC & 4#C1EAI 7#C7 9 #AIID ( CAPITAL CO/ ALL[.E ON ? VEHICLE 9 CALCULAT+ ! AM.T ( AUTOMOBILE EXP5SES T HE C DEDUCT 9 ^? YE>S4 ,"! C 2 NEI A RECAPTURE ( CAPITAL CO/ ALL[.E NOR A T]M9AL LOSS ON ! 4POSI;N (A ,CLASS #AJ.A PROP]TY 7SEE #AH & #BD ABV74 #GD ,,IT-#EBB;,R B#AI ,MR4 ,RUNZ C 9CLUDE ! 9T]E/ ( 4#HJJ 9 CALCULAT+ ! AM.T ( MOTOR VEHICLE EXP5SES T HE C DEDUCT 9 #AIIC4 ,! 9T]E/ LIMIT 4CUSS$ 9 #BH ABV IS 4#CJJ/CJ * #ABB EQUALS 4#A1BBJ4 ,:ILE ,MR4 ,RUNZ 9CLUDES ! V>I\S AM.TS ( CAPITAL CO/ ALL[.E & 9T]E/ NOT$ ABV 9 CALCULAT+ ! AM.T ( MOTOR VEHICLE EXP5SES =! YE> HE M/ REDUCE ^? AM.TS 6REFLECT 8 P]SONAL USE (! AUTOMOBILE 6DET]M9E ! AM.T T HE C DEDUCT 9 CALCULAT+ 8 9COME4 7#A7 ,! CAPITAL CO/ ALL[.E IS CALCULAT$ Z3 #AIIJ CO/ ( ACQUISI;N """"""" 4#BJ1JJJ #AIIJ ,,CCA 7#CJ@3P MULTIPLI$ 0#BJ1JJJ MULTIPLI$ 0"O-HALF 997 """""""""""""""""""""""" 4#C1JJJ #AIIJ ,UNDEPRECIAT$ CAPITAL CO/ 74#BJ1JJJ M9US 4#C1JJJ7 4#AG1JJJ #GE ,,IT-#EBB;,R C#AI #AIIA ,,CCA 7#CJ@3P MULTIPLI$ 0#AG1JJJ7 """""""""""""""""" 4#E1AJJ #AIIA ,UNDEPRECIAT$ CAPITAL CO/ 74#AG1JJJ M9US 4#E1AJJ7 4#AA1IJJ #AIIB ,,CCA 7#CJ@3P MULTIPLI$ 04#AA1IJJ7 """"""""""""""""" 4#C1EGJ #AIIB ,UNDEPRECIAT$ CAPITAL CO/ 74#AA1IJJ M9US 4#C1EGJ7 4#H1CCJ #AIIC ,PROCE$S ( 4POSI;N """"" 4#D1JJJ ,TOTAL 74#H1CCJ M9US 4#D1JJJ7 4#D1CCJ 7#B7 ,CAPITAL CO/ ALL[.E = #AIIC IS CALCULAT$ Z3 #AIIC CO/ ( ACQUISI;N Z DET]M9$ "U P>AGRAPH #AC7#G77G7 7SEE #AF ABV7 "" 4#BG1FJJ #AIIC ,,CCA 7#CJ@3P MULTIPLI$ 04#BG1FJJ MULTIPLI$ 0"O- HALF 997 """"""""""""""""""" 4#D1ADJ #AIIC ,UNDEPRECIAT$ CAPITAL CO/ 74#BG1FJJ M9US 4#D1ADJ7 4#BC1DFJ #GF ,,IT-#EBB;,R D#AI 7#C7 ,CAPITAL CO/ ALL[.E = #AIID IS CALCULAT$ Z3 ,UNDEPRECIAT$ CAPITAL CO/ AT ! 5D ( #AIIC """""""""""""" 4#BC1DFJ #AIID ,,CCA 7#CJ@3P MULTIPLI$ 04#BC1DFJ MULTIPLI$ 0"O- HALF 99997 """"""""""""""""" 4#C1EAI 99 ,PURSUANT 6SUBSEC;N #AAJJ7#B7 (! ,REGUL,NS1 ,,CCA IS REDUC$ 6"O HALF (! NORMAL AM.T 9 ! YE> A MOTOR VEHICLE IS ACQUIR$ OR 2COMES AVAILA# = USE 7SEE #BD ABV74 9999 ,PURSUANT 6SUBSEC;N #AAJJ7#B.E7 (! ,REGUL,NS1 ,,CCA IS REDUC$ 6"O HALF (! NORMAL AM.T 9 ! YE> A ,CLASS #AJ.A MOTOR VEHICLE IS 4POS$ ( 7SEE #BD ABV74 #GG ,,IT-#EBB;,R E#AI ,IF Y H ANY -;TS REG>D+ ! MATT]S 4CUSS$ 9 ? BULLET91 PL1SE S5D !M TO3 ,DIRECTOR1 ,TE*NICAL ,PUBLIC,NS ,DIVI.N ,POLICY & ,LEGISL,N ,BRAN* ,REV5UE ,CANADA #HGE ,H]ON ,ROAD ,OTTAWA ,,ON ,K#A;,A #J;,L#H -------------------------------------#BJ ,EXPLAN,N ( ,*ANGES = ,9T]PRET,N ,BULLET9 ,,IT-#EBB;,R ,VEHICLE1 ,TRAVEL & ,SALES ,EXP5SES ( ,EMPLOYEES ,9TRODUC;N ,! PURPOSE (! ,EXPLAN,N ( ,*ANGES IS 6EXPLA9 ! R1SONS =! REVI.NS 6AN 9T]PRET,N BULLET94 ,X \TL9ES REVI.NS T WE H MADE Z A RESULT ( *ANGES 6! LAW1 Z WELL Z *ANGES REFLECT+ NEW OR REVIS$ DE"P;TAL 9T]PRET,NS4 #GH ,OV]VIEW A#BJ ,! BULLET9 DESCRIBES ! TAXABIL;Y ( ALL[.ES = TRAVELL+ EXP5SES T AN EMPLOYEE MAY RCV 9 3NEC;N ) AN (FICE OR EMPLOY;T &! SALES & TRAVEL EXP5SES T AN EMPLOYEE MAY DEDUCT 9 -PUT+ 9COME F S* A S\RCE4 ,! BULLET9 REFLECTS AM5D;TS 6! ,9COME ,TAX ,ACT RESULT+ F ,S4,C4 #AIID1 C4#G ,S*$ULE ,,II 7,S4,C4 #AIIA1 C4#DI--=M]LY ,BILL ;,C-#AH71 ,S4,C4 #AIID1 C4#BA 7=M]LY ,BILL ;,C-#BG71 & ,S4,C4 #AIIE1 C4#C 7=M]LY ,BILL ;,C-#EI74 ,9 A ,PRESS ,REL1SE DAT$ ,DECEMB] #AB1 #AIIE1 ! ,P>LIA;T>Y ,SECRET>Y 6! ,M9I/] ( ,F9.E REF]R$ 6SUBSEC;NS #GCJG7#A7-- 7#D7 (! ,REGUL,NS 7Z DESCRIB$ 9 P>AGRAPHS #I & #BH (! BULLET97 & ANN\NC$ T ! SUBSEC;NS WD N 2 *ANG$ = #AIIF4 ,EXCEPT Z DESCRIB$ 9 ! NOTE FOLL[+ P>AGRAPH #DC1 ! -;TS 9 ! BULLET9 >E N O!RWISE A6ECT$ 0PROPOS$ LEGISL,N T HAS BE5 REL1S$ Z ( ,FEBRU>Y #AF1 #AIIF4 #GI ,LEGISLATIVE & ,O!R B#BJ ,*ANGES ,P>AGRAPH #A REFLECTS ! AM5D$ DEF9I;N ( 8AUTOMOBILE0 3TA9$ 9 ,BILL ;,C-#AH4 ,G5],Y1 ! AM5D;T REMOVES F ! DEF9I;N ( 8AUTOMOBILE10 BUSES1 VANS1 PICK-UP TRUCKS & MOTOR VEHICLES US$ = TRANSPORT+ PASS5G]S 9 ! BUSI;S ( >RANG+ OR MANAG+ FUN]ALS4 ,P>AGRAPH #I REFLECTS ! AM5D;T 6SEC;N #FG.C 3TA9$ 9 ,BILL ;,C-#AH4 ,! AM5D;T DELETES ! REF];E 6PROV9CIAL SALES TAX & P]MITS TAXPAY]S US+ ! CA% BASIS ME?OD ( CALCULAT+ 9COME 6DEDUCT AM.TS PD 9 3NEC;N )! CO/ ( L1S+ A PASS5G] VEHICLE4 ,A DESCRIP;N (! RELEVANT PRESCRIB$ AM.TS 0 AL A4$4 ,P>AGRAPH #AJ GIVES AN EXAMPLE (! APPLIC,N ( SEC;N #FG.C1 9CLUD+ ! *ANGES DESCRIB$ 9 P>AGRAPH #I1 & REFLECTS ! AM.TS PRES5TLY PRESCRIB$ 9 SEC;N #GCJG (! ,REGUL,NS4 ,P>AGRAPH #CA REFLECTS AN AM5D;T 6P>AGRAPH #H7#A77H7 &! A4I;N ( #HJ ,,IT-#EBB;,R C#BJ P>AGRAPH #H7#A77H4#A7 0,BILL ;,C-#AH4 ,P>AGRAPH #H7#A77H7 IS NO L;G] 3C]N$ ) MOTOR VEHICLE TRAVEL EXP5SES : >E N[ D1LT ) 9 P>AGRAPH #H7#A77H4#A74 ,P>AGRAPH #CE 7=M] P>AGRAPH #CF7 REFLECTS ! AM5D;T 9 ,BILL ;,C-#AH 6P>AGRAPH #H7#A77F74 ,? AM5D;T CL>IFIES ! LIMITS (! DEDUC;N PROVID$ = "U P>AGRAPH #H7#A77F7 0/AT+ T NO DEDUC;N IS P]MITT$ =A PAY;T : RESULTS 9 A REDUC;N (! /&BY *>GE T WD O!RWISE 2 9CLUD$ 9 ! EMPLOYEE'S 9COME4 ,P>AGRAPH #CH 7=M] P>AGRAPH #CI7 0 REVIS$ 69CORPORATE OBS]V,NS F =M] P>AGRAPH #CD & 6DESCRIBE T X MAY 2 ADVANTAGE\S =A SALESP]SON :O IS 9 RECEIPT ( TWO TRAVEL ALL[.ES 7ONLY "O ( : IS EXCLUD$ F 9COME7 & :O IS 5TITL$ 6DEDUCT MOTOR VEHICLE EXP5SES "U P>AGRAPH #H7#A77H4#A7 6ONLY DEDUCT EXP5SES "U T P>AGRAPH R ?AN 9CLUDE BO? ALL[.ES 9 9COME & DEDUCT EXP5SES "U P>AGRAPH #H7#A77F74 #HA ,,IT-#EBB;,R D#BJ ,P>AGRAPH #DB 7=M] P>AGRAPH #DC7 REFLECTS ! AM5D;TS 9 ,BILL ;,C-#AH & ,BILL ;,C-#BG 6SUBP>AGRAPHS #F7#A77B77:X7 & 7:XI74 ,X IS N[ PROVID$ T AN ALL[.E "U SUBP>AGRAPH #F7#A77B77:V71 7:VI7 OR 7:VII4#A7 IS DEEM$ N 6BE A R1SONA# AM.T & M/ "!=E 2 9CLUD$ 9 9COME IF ! EMPLOYEE IS AL REIMBURS$ 9 :OLE -------------------------------------#BA OR 9 "P = EXP5SES O!R ?AN SUPPLE;T>Y BUSI;S 9SUR.E1 TOLL OR F]RY *>GES1 OR IF ! ALL[.E IS N BAS$ SOLELY ON ! NUMB] ( KILOMETRES ! VEHICLE IS US$ = EMPLOY;T PURPOSES4 ,P>AGRAPH #DC 7=M] P>AGRAPH #DE7 REFLECTS ! REGUL,NS Z PROMULGAT$4 ,A NOTE HAS BE5 A4$ FOLL[+ ! P>AGRAPH 6DESCRIBE A ,PRESS ,REL1SE DAT$ ,DECEMB] #AB1 #AIIE :1 = #AIIF1 9CR1S$ ! TAX- EXEMPT ALL[.ES PD 0EMPLOY]S 6EMPLOYEES 0#B C5TS P] KILOMETRE4 ,P>AGRAPH #DI 7=M] P>AGRAPH #EA7 0 EXP&$ 6PROVIDE AN EXAMPLE ( AN #HB ,,IT-#EBB;,R A#BA EMPLOYEE TRAVELL+ 9 ! P]=M.E (! DUTIES ( AN (FICE OR EMPLOY;T4 ,P>AGRAPH #EE 7=M] P>AGRAPH #EH7 REFLECTS ! ,BILL ;,C-#EI AM5D;T 6SUBSEC;N #FG.A : REDUC$ ! POR;N (! CO/ ( FOOD & B"EAGES T AN EMPLOYEE CD DEDUCT 6#EJ@3P F #HJ@3P4 ,P>AGRAPH #EI 7=M] P>AGRAPH #FA7 REFLECTS ! ,BILL ;,C-#EI AM5D;T 6SUBSEC;N #FG.A : REDUC$ ! POR;N (! CO/ ( 5T]TA9;T T AN EMPLOYEE CD DEDUCT 6#EJ@3P F #HJ@3P4 ,P>AGRAPH #FB 0 A4$ 6REFLECT SUBSEC;N #F7#H74 ,! PROVI.N APPLIES 6AN EMPLOYEE :O 9 C]TA9 CIRCUM/.ES RCVS A REBATE (! GDS & S]VICES TAX4 ,=M] P>AGRAPH #DF 0 N C>RI$ =W>D Z ! -;TS >E NO L;G] RELEVANT4 ,=M] P>AGRAPH #EB 0 N C>RI$ =W>D Z SUBP>AGRAPHS #F7#A77B77;VII7 & 7:VII4#A7 7 AM5D$ 0,BILL ;,C-#AH 6P]MIT ALL[.ES T >E N R1SONA# 6BE 9CLUD$ 9 9COME R ?AN ONLY ^? 9 EXCESS (A R1SONA# AM.T4 #HC ,,IT-#EBB;,R B#BA ,AN ,APP5DIX 0 A4$ 6ILLU/RATE "S (! PROVI.NS 4CUSS$ 9 ! BULLET94 ,"?\T ! BULLET9 WE H DELET$ OBS]V,NS : >E NO L;G] RELEVANT & WE H REVIS$ "S (! ^W+ 6IMPROVE R1DABIL;Y )\T ALT]+ ! SUB/.E4 #HD