TD 93/D159W — Withdrawal - Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance? · Tullian
Withdrawal - Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?
The relevant principles to be considered in determining if an allowance may give rise to an allowable deduction are clearly set out in a number of rulings. The determination is no longer necessary.