Paragraph 6(1)(a)

rebate of employer EI premiums was a taxable benefit

taxable benefit when nurses travelling within metro area were reimbursed for meal expenses

reimbursement by new employer of tuition fees previously incurred by employee was taxable under s. 6(1)(a) or 6(3)

reimbursement of family’s travel expenses when professor is on continuing education leave, is a taxable benefit

exception for health counselling services

gift of shares by sole shareholder to key employee likely would engage s. 6(1)(a) rather than the s. 69 gift rules

payment by employer of sales tax on insurance premiums under an employee-funded sickness or accident insurance plan is a taxable benefit

the distribution of employer shares to employees as beneficiaries of a discretionary trust is a s. 6(1)(a) benefit if it has the slightest connection to their employment

employers’ reimbursement of employees’ reassessments for participating in employer’s scheme were a taxable benefit

reimbursements of priests’ dental expenses out of gift fund, and one-off gifts, were not taxable benefits