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With respect to the determination of net employment income, which of the following statements is correct? All allowances must be included in income. One-half of

With respect to the determination of net employment income, which of the following statements is correct?

All allowances must be included in income.

One-half of reimbursed meals are taxable.

All allowances are included in income, all reimbursements are not included in income.

Reasonable vehicle allowances are not included in income if the are based on the CRA kilometer guidelines.

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