2008年RRSP的最后供款日期己经于3月2日结束，现在大家该是忙着报税的时候了。这几天正在研习KPMG的Tax Planning 2009一书，特摘录若干税务贴士，供大家参考。详情请参阅 KPMG Tax Planning 2009一书。

As a general principle, all income (including tips) and benefits from or related to your employment are taxed, except where the federal or Québec rules specifically provide otherwise. Also as a general principle, you cannot claim any deductions against employment income, except for those that are specifically allowed by the system.

Non-taxable employment benefits:

• Contributions to a registered pension plan (the pension is taxable
when received—see 3.5.1)
• Contributions to a group sickness or accident insurance plan
• Contributions to a “private health services plan”, such as those
covering drugs, medical expenses and hospital charges not covered by
public health insurance, and dental fees (except for Québec
purposes—see 17.2.17)
• All or a portion of the cost of free or subsidized school services for
your children (for example, if the services are provided in a remote
area)
• Contributions to a supplementary unemployment benefit plan
• Contributions to a deferred profit-sharing plan
• Non-accountable moving allowance of up to $650 (see 13.1.3)
• Reimbursement of certain moving expenses on work-related
relocation (see 13.1.3; however, any reimbursement or
compensation to help finance the new residence is excluded—see
13.1.4)
• Payment of club dues if your membership in the club is
principally to benefit the employer’s business (however, these
dues are normally not deductible to the employer)
• Employee discounts, where such discounts are commonly
available to other employees (but not below the employer’s cost)
• Two non-cash gifts of up to $500 annually (combined for both
gifts) intended to mark holidays, birthdays and other special
occasions
• Non-cash awards of up to $500 annually intended to mark special
achievements such as length of service or meeting safety records
• Home computer, as long as it primarily benefits your employer
and such computers are made available to all employees (or
employees within the same class)
• Tuition fees for courses taken to maintain or improve your skills
in an area related to your current or future employment
responsibilities
• Costs of other business-related courses such as stress
management, employment equity and language skills
• Counselling services related to mental or physical health,
employment termination, or retirement
• Subsidized meals, where you are required to pay a reasonable
charge covering the cost of the food
• Uniforms or special clothing you need for your job
• Transportation to the job in certain circumstances, if provided
directly by the employer
• Board and lodging at, and transportation to, a “special work site”
where you work temporarily or a “remote work site” that is
remote from any established community
• Use of your employer’s recreational facilities
• Transportation passes given to bus, rail and airline employees,
except for airline employees travelling on a space-confirmed
basis
• Transportation and parking costs, whether paid directly by the
employer or reimbursed to you, if you are blind or are disabled
due to a mobility impairment
• The cost of an attendant to assist you at work if you are disabled

Taxable employment benefits:

• Tips (gratuities) that you receive from customers
• Board, lodging, and rent-free or low-rent housing (with some
exceptions for remote or special work sites)
• Travelling expenses for personal travel, including expenses for your
spouse to travel on a business trip of yours, unless your spouse was
engaged primarily in business activities on behalf of the employer
during the trip
• Personal use of employer’s automobile (see 12.2)
• Gifts, except for two non-cash gifts with a combined cost under $500
per year as noted above (if the total cost of the gifts is more than
$500, the whole amount is taxable, not just the amount over $500;
however, for Québec purposes, only the amount over $500 is taxable)
• Allowing you and/or your family to use a vacation property
• Holiday trips, prizes and incentive awards
• Use of frequent-flyer credits that you earn through employer-paid
trips used for personal trips
• Cost of employer-paid courses for personal interest or technical skills
not related to your employer’s business
• Payment of provincial (public) health insurance premiums (note that
most provinces no longer charge such premiums)
• Life insurance premiums
• Reimbursement for the cost of tools used in employment duties
• Loans to employees (see 10.3 below)
• Tax equalization payments to relocated employees to offset
higher taxes in their new work location
• Stock option plans (see 10.4.1 below)
• Income tax return preparation and financial counselling (but not
retirement or re-employment counselling).

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