Words and Phrases - "temporary nature"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

20 February 2004 External T.I. 2003-0035361E5 F - Chantier particulier - travail temporaire

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i)
single 3-year term contract could be work of a temporary nature

A Band Council of an Indian Reserve employed non-aboriginal staff at the reserve, who lived in housing on the reserve, but also might have a home...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
temporary nature

27 September 2013 External T.I. 2012-0472981E5 F - Chantier part. - nature temporaire

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a)
application of 2-year posting test to determining whether "duties … of a temporary nature"

In the course of a general discussion of the meaning of "duties … of a temporary nature," CRA stated:

[W]here an employer offers its employees a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
temporary nature

15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6)
work engagement ceased to be temporary based on a change in circumstances

Regarding a situation where the taxpayer was hired temporarily to help address a temporary work backlog at a remote work site but then was...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
temporary nature