税务局tax guide 留意 T1 - 364 行 [2 E- a, [( g' R I- j4 O& B* K: k6 S- jOnly 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:2 O( r8 `0 W" w& k
3 c9 I& c8 b- u•yourself; * M$ ?7 k+ T7 p; W- J; q•your spouse or common-law partner; and + |2 I3 r. q4 n ?! V: h# I•your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009. $ k2 D& n0 I3 G- `& D+ A/ |' ?. { 0 c1 n. ]8 Q \6 W& j0 Z4 x. y" |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。! b) m4 y) F1 p: ?7 q
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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。