TTC fares to increase! Don’t forget the CRA’s Public Transit Deduction.

The Toronto streetcar system is an extensive t...
Public Transit (Photo credit: Wikipedia)

Whether you like it or hate it, it is almost a certainty that TTC fares will be increasing in the City of Toronto at some point later this year or early in 2014.  The City of Toronto requires additional funding in order to FINALLY start building subways in the city and the TTC needs extra funds to improve it’s crumbling infrastructure.

Either way, if you are a user of public transit, you need to be aware that you may be eligible for the Canada Revenue Agency’s Public transit deduction.

Eligibility:

These passes must permit unlimited travel within Canada on:

  • local buses;
  • streetcars;
  • subways;
  • commuter trains or buses; and
  • local ferries.

You can also claim the cost of:

Shorter duration passes if:

  • each pass entitles you to unlimited travel for an uninterrupted period of at least 5 days; and
  • you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period

Electronic payment cards if:

  • the card is used to make at least 32 one-way trips during an uninterrupted period not exceeding 31 days; and
  • the card is issued by a public transit authority that records and provides a receipt for the cost and usage of the card.

Who can claim these deductions?

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:

  • yourself;
  • your spouse or common-law partner; and
  • your or your spouse’s or common-law partner’s children who were under 19 years of age on December 31, 2012.

But I do my own tax return.  Where does this go?

It goes on line 364 of Schedule 1, Federal Tax, enter your total public transit amount.

Amount shown on a T4 slip – Enter the amount from box 84 on line 364 of Schedule 1.

Note: If your employer paid your public transit pass, it is a taxable benefit included in your employment income.

Reimbursement of an eligible expense – You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Always remember that if you are going to claim this amount you must keep your Supporting Documentation – receipts and transit passes – In case the CRA asks to see them at a later date.

The CRA will need the following in order to support your claim;

Your transit pass must display all of the following information to support your claim:

  • an indication that it is a monthly (or longer duration) pass;
  • the date or period for which the pass is valid;
  • the name of the transit authority or organization issuing the pass;
  • the amount paid for the pass; and
  • the identity of the rider, either by name or unique identifier.

If the pass does not have all of this information, you will also need to keep receipts, cancelled cheques or credit card statements, along with your pass(es), to support your claim.

The CRA will accept receipts (letters) generated by employers or Employer Pass Program Coordinators for employer transit pass programs.  The receipt should note the purpose, exact amount received, date of payment, and name of the payee.

Generally, the CRA will NOT consider a bank statement to substitute for a valid receipt, however, if your bank statement clearly indicates the purpose of the debit (for example, Employee FareCard), they will accept it as support for your claim.

If your current accountant does not ask you whether you take public transit, then you need to think about what else they are ignoring, and what other deductions you may be missing.

#Intaxicating

Passionate about Tax.  Passionate about helping people.

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A link to the CRA website to verify this information is below.

Line 364 – Public transit amount

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Author: Warren Orlans

Welcome to the blog for Intaxicating Tax Services, www.intaxicating.ca. My name is Warren Orlans and I am the owner of inTAXicating Tax Services. With over 17-years experience in the taxation industry, 11 of them working for the Canada Revenue Agency (CRA), and the rest working in the private sector at large financial institutions responsible for resolving tax issues for corporations and individuals and the Canadian lead for a large US bank on FATCA implementation. My tax career began pretty much out of university at the CRA, in Collections, where I moved up, across, over and up again through their division with stops in Enforcement, Taxpayer Relief (then Fairness), Audit, Directors Liability, Training, Mentoring, GST, GST/HST, Payroll, Corporate Tax, Personal tax, and probably much more. If you have a collections, compliance or audit issue with the CRA, MRQ, IRS or with the CRTC, WSIB or any aspect of those agencies, inTAXicating is the place you need to contact. inTAXicating Tax Services has strategic partnerships which allows my team to include amazing tax lawyers, insolvency practitioners, mortgage brokers, debt counselling experts and much more. When dealing with governments, knowledge is power. We possess strong understanding of government so we know what the next step is before the government does. When you have a collections problem with the CRA, do you hire a graphic artist? No, you get a former collector who trained the staff, and who worked as a resource officer for 5 years. Then you know you are on the right track to resolving your tax problem(s). Others offer suggestions. We offer solutions! info@intaxicating.ca

4 thoughts on “TTC fares to increase! Don’t forget the CRA’s Public Transit Deduction.”

  1. Take for instance, Mary Gowans. Even the evidence AS REPORTED FROM THE NATIONAL POST showed that Mary Gowans and the-then 14 year old student exchanged over 2,000 text messages, some of the text messages of which were overtly sexualized in nature. One provocative text message Mary Gowans sent to the student was “Christmas came early, babe 🙂 ”. Mary Gowans even let the student into her home under the guise of babysitting employment. Mary Gowans seemed to be the typical pedophile who groomed the student to perform sexual intercourse with her, but the lack of evidence or common sense resulted in the Judge ruling a not guilty charge for the accusation of pedophile charges.

    Gordy Stefulic, current Chair of the Toronto Schools Administrator Association was ACCUSED of having sexual intercourse with students dating back to the 1990s. In 2008, Gordy Stefulic was accused of recording, distributing and sharing child pornography with under-aged students of Etobicoke Collegiate Institute and Silverthorn Collegiate Institute. Three students were implicated in massaging and fondling Gordy Stefulic on Toronto District School Board property. One female student alleged that Gordy Stefulic directed a male student to sexually harass her because Gordy Stefulic had a grudge against Muslim female students who wore the conventional headdress. The female Muslim student and her parents filed several complaints to the former TDSB Director Dr. Chris Spence, but to date the Muslim female student and her parents received no reply of from the TDSB about the alleged sexual assault which occurred in 2007.

    Vivian Mavrou, current Vice Principal of Martingrove Collegiate Institute was a known white supremacist and accused sexual predator who was incompetent as a Mathematics teacher while she was teaching at Thistletown Collegiate Institute in the early 2000s. Because of the teachers’ union tenure policies which favoured old white middle and upper class Canadians, Vivian Mavrou was promoted to Silverthorn Collegiate Institute as a Vice Principal. Allegations surfaced about Vivian Mavrou and a school bully who were seen in Vivian Mavrou’s vehicle after school hours. Some students alleged Vivian Mavrou had sexual interference with the 15 year old school bully, and this conflict of interest caused many innocent students to become victims of school bullying. Vivian Mavrou failed to protect the students from being physically, emotionally and sexually assaulted by the school bully because Vivian Mavrou was having sex with the school bully and returned the favour by giving the school bully permission to bully students! The Toronto District School Board cited lack of evidence when the investigation was given and Vivian Mavrou was transferred to Martingrove Collegiate Institute where she enforced fascist policies to students to suppress freedom of speech in Toronto schools.

    Varla Abrams in her decades career as a teacher, had sexual intercourse with at least four students and she had to be transferred many times because of those immoral incidents. Varla was notorious in the news for being a suppresser of freedom of expression in government-funded Canadian schools.

    Mary Gowans, Gordy Stefulic, Vivian Mavrou and Varla Abrams committed ALLEGED heinous sexual exploitation crimes against minors and students using their position of authority. But why is their a lack of concern, but accusations of Mayor Rob Ford smoking crack are met with the most uncivilized, unconstitutional and herd-mentality behaviour by the public and media in forcing Mayor Rob Ford to resign?

    At least Mayor Rob Ford does the job well as a person in authority. Canadians have no business as to what Mayor Rob Ford does in his spare time out of office. There are Toronto District School Board teachers who use their work time to have sexual interference with minors. These ALLEGED TDSB sex predators are named Mary Gowans, Vivian Mavrou, Gordy Stefulic and Varla Abrams.

    Note to MODS: This comment is NOT a defamatory comment because the Toronto District School Board is a public institution which allows private citizens to criticize the school board’s policies.

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  2. DISCIPLINE COMMITTEE OF THE ONTARIO COLLEGE OF TEACHERS

    BETWEEN:

    ONTARIO COLLEGE OF TEACHERS

    and

    GORDANA ANNE STEFULIC

    NOTICE OF HEARING

    THE INVESTIGATION COMMITTEE OF THE ONTARIO COLLEGE OF TEACHERS, pursuant to section 26, subsection (5) of the Ontario College of Teachers Act, 1996 (the “Act”), Statutes of Ontario, 1996, chapter 12, has directed that the matter hereinafter described regarding the conduct or actions of Gordana Anne Stefulic, Certificate No176236 , be referred to the Discipline Committee of the Ontario College of Teachers.

    IT IS ALLEGED that Gordana Anne Stefulic is guilty of professional misconduct as defined in subsections 30(2) and 40(1.1) of the Act in that:

    (a) she failed to maintain the standards of the profession, contrary to Ontario
    Regulation 437/97, subsection 1(5);

    (b) she abused a student or students physically, sexually, verbally, psychologically or emotionally, contrary to Ontario Regulation 437/97, subsection 1(7) and engaged in sexual abuse of a student or students of a nature defined in sections 1 and 40 (1.1) of the Act;

    (c) she failed to comply with the Education Act, Revised Statutes of Ontario, 1990, chapter E.2, and specifically section 264(1)(c) thereof or the Regulations made under that Act, contrary to Ontario Regulation 437/97, subsection 1(15);

    (d) she committed acts that having regard to all the circumstances would reasonably be regarded by members as disgraceful, dishonourable or unprofessional, contrary to Ontario Regulation 437/97, subsection 1(1Cool; and

    (e) she engaged in conduct unbecoming a Member, contrary to Ontario Regulation
    437/97, subsection 1(19).

    PARTICULARS OF THESE ALLEGATIONS ARE AS FOLLOWS:

    1. Gordana Anne Stefulic (the “Member”) is a member of the Ontario College of
    Teachers.

    2. At all material times, the Member was employed by the Toronto District School Board
    (the “Board”) as a Principal at [XX] School (the “School”) in Ontario.

    3. During the 2007-2008 academic year, the Member granted and/or permitted Student No. 1
    and Student No. 2, two male students of the Board under the age of sixteen years, entry
    and/or access to her Facebook page and by so doing, allowed Student No. 1 and Student
    No. 2 to access inappropriate and/or view material including:

    (a) A photographic image of a male person without a shirt, wearing a Speedo bathing suit and titled, “Meal of the Day”;

    (b) A drawing showing a naked woman depicting her breasts and a naked man holding a string which was tied to his well endowed penis.

    4. During the 2007-2008 academic year, the Member,

    (a) permitted a student and/or students to have access to a personal laptop computer which she knew or ought to have known contained images of a pornographic nature or erotic nature, which appeared to depict young adolescent males;

    (b) permitted a student and/or students to have access to the classroom computer which she knew or ought to have known contained pornographic images and/or violent cartoon images and/or images of naked bodies;

    (c) requested and/or allowed Student No. 3, Student No. 4 and Student No. 5, male students, to give her a massage; and

    (d) made no efforts to deter or prevent a student and/or students from seeking to massage her back.

    THE DISCIPLINE COMMITTEE WILL HOLD A HEARING pursuant to sections 30 and 32 of the Ontario College of Teachers Act, 1996, to decide whether the allegations are true and whether Gordana Anne Stefulic is guilty of professional misconduct. A copy of the Rules of Procedure of the Discipline Committee and of the Fitness to Practise Committee will be provided upon request.

    THE DISCIPLINE COMMITTEE WILL MEET on Thursday, February 14, 2013 at 9:00 a.m. to set a date for the hearing of this matter. The Committee will meet on the 12th floor of the offices of the Ontario College of Teachers at 101 Bloor Street West, Toronto, Ontario.

    YOU ARE ENTITLED TO BE PRESENT ON THE ABOVE MENTIONED DATE AND AT THE HEARING AND TO BE REPRESENTED BY LEGAL COUNSEL.

    If you wish, you or your legal counsel may contact College Counsel to discuss the scheduling of a hearing date to determine whether a date for the hearing can be agreed upon. If a date for the hearing can be agreed to, in accordance with Rule 4.02(2) of the Rules of Procedure of the Discipline Committee and of the Fitness to Practise Committee, the hearing will proceed on the agreed date.

    IF A DATE FOR THE HEARING OF THIS MATTER IS NOT AGREED UPON AND YOU DO NOT ATTEND TO SET A DATE FOR THE HEARING OF THIS MATTER, THE DISCIPLINE COMMITTEE MAY PROCEED IN YOUR ABSENCE TO SET A DATE FOR THE HEARING. NOTICE OF THE HEARING DATE WILL BE PROVIDED TO YOU IN WRITING AT YOUR LAST KNOWN ADDRESS AS SHOWN IN THE RECORDS OF THE COLLEGE.

    IF YOU DO NOT ATTEND ON THE SCHEDULED HEARING DATE, THE DISCIPLINE COMMITTEE MAY PROCEED IN YOUR ABSENCE AND YOU WILL NOT BE PROVIDED WITH ANY FURTHER NOTICE OF PROCEEDINGS.

    IF THE DISCIPLINE COMMITTEE FIND YOU GUILTY of professional misconduct, you are liable to the penalties set out in section 30 of the Act.

    A MEMBER whose conduct is being investigated in proceedings before the Discipline Committee may examine before the hearing any written or documentary evidence that will be produced or any report, the contents of which will be given as evidence at the hearing. You or your representative

    may contact the office of Caroline Zayid of McCarthy Tétrault LLP, solicitor for the College in this matter, at Suite 5300, Toronto Dominion Bank Tower, Toronto, ON M5K 1E6, telephone 416-601-
    7768.

    Date: January 14,2013

    Michael Salvatori, OCT
    Registrar and Chief Executive Officer
    Ontario College of Teachers
    12th Floor, 101 Bloor Street West
    Toronto, ON M5S 0A1

    TO: Gordana Anne Stefulic
    [XX] [XX]

    AND TO: Calderoni Steer Wanderon McTavish & Smith LLP
    2 Sheppard Ave E
    North York ON M2N 5Y7
    Dale Stump, Solicitor for the
    Member

    B E T W E E N :

    ONTARIO COLLEGE OF TEACHERS – and – GORDANA ANNE STEFULIC

    DISCIPLINE COMMITTEE OF THE ONTARIO COLLEGE OF TEACHERS

    NOTICE OF HEARING

    McCarthy Tétrault LLP
    Suite 5300
    Toronto Dominion Bank Tower
    Toronto, ON M5K 1E6

    Caroline R. Zayid
    Tel. 416 601-7768
    Fax 416 868-0673

    David E. Leonard
    Tel. 416 601-7684
    Fax 416 868-0673

    Solicitors for the
    Ontario College of Teachers

    #12685381

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  3. I thought Gordy Stefulic retired because she was refused the promotion she expected. Lets face it the opinions of the interview panel must have been influenced by all the posts over the last dozen years. Where there is smoke there must be a fire.

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