税务局tax guide 留意 T1 - 364 行 ; O% S4 n4 z2 j' b+ S( }8 i) i. R$ R: \$ O+ U
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: # `; c/ G2 e+ D3 e$ g! w1 z ! c3 d+ c+ d1 e. K•yourself; * J( H- r, Q4 A! W•your spouse or common-law partner; and ( m. e- f8 w+ g, _+ H. f2 L•your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009. : O m8 N# K1 O; I0 @5 B
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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。 . ~4 B' V# @* w + V# K1 |$ u3 n2 D |# D. a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。