税务局tax guide 留意 T1 - 364 行 5 e7 Q! p m0 g" E* N + f: O ]( j: D" KOnly you or your spouse or common-law partner can claim the cost of transit passes (to the extent that these amounts have not already been claimed) for:* `$ x. {- \7 d( ` h. s- Q
0 F( q( c* f5 [- U; H•yourself;3 Y$ l2 i; Q3 [" D5 X
•your spouse or common-law partner; and* r; F5 L% W6 N8 W
•your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009. / x: o8 |- z9 i$ G' G8 S& J' j, n5 B
精打兄,楼主的case是比较特殊的,她并没有说她孩子有Income,如果没有,就应该算是她的钱买的,不管她的用途是什么,她买的就可以报在她名下,这是fact,并不是投机。 , I8 Y4 w, ?/ P! F1 F) ?$ M. @: _$ p
有些东西书面表达出来的有时候并不是fact,这就是为什么需要会计来帮助大家把truth告诉税务局,audit是一种方式来审查,会计的职能就是告诉那些审计的人truth,给出explain来帮助大家避免不应该交的税。