税务局tax guide 留意 T1 - 364 行9 \* L( Q6 J5 d' m) F5 E
; F+ z2 C- r# I6 A* \# FOnly 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 A: z6 Z, _2 y# q# E# z6 U: [- Y- m) ^7 U
•yourself; + v8 i0 K! @4 X4 \* V2 E3 j•your spouse or common-law partner; and 8 j1 B+ t2 d7 `•your or your spouse's or common-law partner's children who are under 19 years of age on December 31, 2009. / k M7 @$ p3 `) X ) s% ^9 o6 N( C8 n) J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。( N+ [ D9 O% G. k
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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。