My name is Yves Gingras and I am from the Personal Income Tax Section of the Department of Finance.
Currently in effect is an exemption on amounts that have been paid. It is incumbent upon cities and organizations to decide on the remittance of these amounts. Expenses of up to $1,000 are exempted. No T4s are issued. That is the beauty of the current measure. If an amount has been paid out, there's no document to prepare. That is the nature of an exclusion. If this were a deduction, there would have to be recognition of a monetary amount. A T4 would be submitted to the Canada Revenue Agency and only then would the amounts be deducted. This is the rationale of the obligation to produce documents, based on which we can administer this measure and prevent cases of abuse.