税务局tax guide 留意 T1 - 364 行" i! q% D3 T$ A! ~$ u. C
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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: 4 N3 }2 t& @+ H; N Q s3 G/ L 5 Z# {1 C+ i( Z: M" ^•yourself;# u' R+ m$ K& A- L$ g0 c1 `
•your spouse or common-law partner; and 3 A% w7 H n2 ~•your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009. ! `) D1 z W% O2 h- G6 s
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。 4 d( o7 C8 N' ~" y# b9 a: O' e r 9 H. t% v, x& u. d- j8 x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。