RXKEN

Under Canadian income tax act, personal expense is not deductible.

Kingsway is referring Canada employment amount I believe which if you report income on line 101 or line 104, you are entitle to claim it.

Line 363 - Canada employment amount
Claim the lesser of:
$1,019; and
the total of the employment income you reported on line 101 and line 104 of your return.

http://www.cra-arc.gc.ca/E/pub/t ... 04-08e.html#line363

RXKEN

I was searching on Mingpao, but without success. Can you provide the link or the full story from Mingpao or CTV?

RXKEN

貓糧和狗糧﹕稅務法庭批准一名農夫申報貓、狗糧退稅﹐因為這些寵物是戶外寵物﹐牠們守護藍莓園﹐驅趕周圍的野生動物。
(This could be farming income/loss which related to the business. As a business, there is a lot of deduction. Sorry, not too familiar with farming as I am not a farmer.)



整形手術﹕隆胸手術以及其他整形手術也可以退稅﹐只要它們對病人的心理和身體健康有利。
(This is under medical expense: Cosmetic Surgery
http://www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html)
植髮﹕這類開支屬於醫療費用﹐因為它有保健作用。
(This is also medical expense.
http://www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html)

呆帳﹕如果小公司欠納稅人一筆「呆帳」﹐納稅人可以申報呆帳﹐把它列為「許可的商業投資損失」。
(This is bad debt or ABIL depending on the situation.
http://www.cra-arc.gc.ca/E/pub/tg/t4037/t4037-e.html)


午餐看護費﹕孩子午餐時間的看護費可當作託兒開支﹐下課後的兒童看護費也可當作託兒費。
(I think this is talking about child care expense)


理髮、乾洗費﹕人們不能明確申報這些項目﹐但T-4表格的申報人每年大約有150元的乾洗及理髮抵稅額。
(Really have no idea what they are talking about on this one. It could employement credit which I posted above)


Gianttama: Which section do you work in CRA?

RXKEN

Well, I don't think an agent is responsible for everything.
Even accountants sometimes can't answer some of your tax questions.

It is probably just happend that your questions can be answered by that particular agent.

But isn't it better? one agent is specialized in an area which your questions are more likely to be answered correctly?

RXKEN

Ok. So I read the CTV article again.
It says:

Bad debt

An "Allowable Business Investment Loss" deduction may be granted if a small business corporation owes the tax filer a "bad debt." This can also be applied in cases where an individual owns a share of a small business corporation that has gone bankrupt or insolvent.


So I guess the reporter in Mingpao just translated to Chinese (or the other way round?)
I think the reporter is a little confused with bad debts and abil.

RXKEN

I guess you can argue that as long as you can proof to CRA how the dog can make you healthy mentally/physically.

The question now is how are you going to justify that? Get a psychology doctor's prescription to get dog food in order to make you happy? hehe

RXKEN

Okay.

I was really bored.
But here is one condition that you can claim your dog.

Animals - the cost of a specially trained animal for use by a person who is blind, profoundly deaf, or has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs. In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. Reasonable travel expenses incurred for the patient to attend a school, institution or other place that trains him or her in the handling of such an animal (including reasonable board and lodging for full-time attendance at the school), are eligible expenses. The animal must be provided by a person or organization whose purpose is training such animals.
For 2008 and later years, the eligibility to claim the cost of specially trained animals and their related expenses, has been extended to persons who are severely affected by autism or epilepsy.

http://www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html