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DEDUCTION EXPENSE [6 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- employment expense deduction
1, record 1, English, employment%20expense%20deduction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 8(3)(a.1). 2, record 1, English, - employment%20expense%20deduction
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- déduction pour emploi
1, record 1, French, d%C3%A9duction%20pour%20emploi
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 8(3)(a.1). 2, record 1, French, - d%C3%A9duction%20pour%20emploi
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- cumulative enhanced recovery capital expense deduction
1, record 2, English, cumulative%20enhanced%20recovery%20capital%20expense%20deduction
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- CERCE deduction 1, record 2, English, CERCE%20deduction
correct
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- déduction pour frais d'immobilisation cumulatifs pour récupération assistée
1, record 2, French, d%C3%A9duction%20pour%20frais%20d%27immobilisation%20cumulatifs%20pour%20r%C3%A9cup%C3%A9ration%20assist%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2023-04-25
Record 3, English
Record 3, Subject field(s)
- Taxation
- Social Security and Employment Insurance
Record 3, Main entry term, English
- child care expense deduction
1, record 3, English, child%20care%20expense%20deduction
correct
Record 3, Abbreviations, English
- CCED 2, record 3, English, CCED
correct
Record 3, Synonyms, English
- child care expenses deduction 3, record 3, English, child%20care%20expenses%20deduction
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Support is also provided [by the federal government to families with children] through the goods and services tax credit, the child care expense deduction, and maternity and parental benefits under the unemployment insurance program. 4, record 3, English, - child%20care%20expense%20deduction
Record 3, Key term(s)
- childcare expense deduction
- childcare expenses deduction
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Sécurité sociale et assurance-emploi
Record 3, Main entry term, French
- déduction pour frais de garde d'enfants
1, record 3, French, d%C3%A9duction%20pour%20frais%20de%20garde%20d%27enfants
correct, feminine noun
Record 3, Abbreviations, French
- DFGE 2, record 3, French, DFGE
correct, feminine noun
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Un soutien est également accordé aux familles par le biais de crédits de taxe sur les produits et services, de la déduction pour frais de garde d'enfants et des prestations parentales et de maternité, dans le cadre du régime d'assurance-chômage. 3, record 3, French, - d%C3%A9duction%20pour%20frais%20de%20garde%20d%27enfants
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2021-01-26
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- home office expense deduction
1, record 4, English, home%20office%20expense%20deduction
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Employees who worked from home more than 50% of the time over a period of a least four consecutive weeks in 2020 due to COVID-19 will now be eligible to claim the home office expense deduction for 2020. 2, record 4, English, - home%20office%20expense%20deduction
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- déduction pour frais de bureau à domicile
1, record 4, French, d%C3%A9duction%20pour%20frais%20de%20bureau%20%C3%A0%20domicile
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Les employés qui ont travaillé à partir de la maison plus de 50 % du temps au cours d'une période d'au moins quatre semaines consécutives en 2020 en raison de la COVID-19 seront admissibles à la déduction pour frais de bureau à domicile pour l'année d'imposition 2020. 2, record 4, French, - d%C3%A9duction%20pour%20frais%20de%20bureau%20%C3%A0%20domicile
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2008-04-25
Record 5, English
Record 5, Subject field(s)
- Titles of Documents and Works
- Taxation
Record 5, Main entry term, English
- Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction
1, record 5, English, Medical%20Expense%20and%20Disability%20Tax%20Credits%20and%20Attendant%20Care%20Expense%20Deduction
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Canada Revenue Agency's interpretation bulletin IT-519. 1, record 5, English, - Medical%20Expense%20and%20Disability%20Tax%20Credits%20and%20Attendant%20Care%20Expense%20Deduction
Record 5, French
Record 5, Domaine(s)
- Titres de documents et d'œuvres
- Fiscalité
Record 5, Main entry term, French
- Crédit d'impôt pour frais médicaux et pour personnes handicapées et déduction pour frais de préposé aux soins
1, record 5, French, Cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20frais%20m%C3%A9dicaux%20et%20pour%20personnes%20handicap%C3%A9es%20et%20d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins
correct, masculine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Bulletin d'interprétation IT-519 de l'Agence du revenu du Canada. 1, record 5, French, - Cr%C3%A9dit%20d%27imp%C3%B4t%20pour%20frais%20m%C3%A9dicaux%20et%20pour%20personnes%20handicap%C3%A9es%20et%20d%C3%A9duction%20pour%20frais%20de%20pr%C3%A9pos%C3%A9%20aux%20soins
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2002-03-21
Record 6, English
Record 6, Subject field(s)
- Loans
- Education (General)
Record 6, Main entry term, English
- deduction of an expense
1, record 6, English, deduction%20of%20an%20expense
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Prêts et emprunts
- Pédagogie (Généralités)
Record 6, Main entry term, French
- déduction d'une dépense
1, record 6, French, d%C3%A9duction%20d%27une%20d%C3%A9pense
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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