税务局tax guide 留意 T1 - 364 行' x6 G1 z) n/ [; }
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Only 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: N! ~; J( V1 e* I$ T& R* I( K& O3 j q- V& W
•yourself;& H# Q( O' e# v8 M4 q
•your spouse or common-law partner; and 0 [+ U$ F8 z8 E: w- R3 u•your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009. 8 t l4 ]8 |: }' b 8 O- e( G/ D4 J# j ?' h8 l答案是,不可以
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。 J( u# s7 m5 ]2 s4 I. A/ C ]( R$ v
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。