22 February 1999 Internal T.I. 9819507 F - PAIEMENT - FERMETURE D'UNE VILLE -- attach -- Expense Reimbursement
reimbursement of moving expenses reduced those expenses
Expense Reimbursement
The Queen v. Johnson & Johnson Inc., 94 DTC 6125, [1994] 1 CTC 244 (FCA) -- attach -- Expense Reimbursement
reimbursement of an expense which never should have been paid reduces that expense rather than constituting income
1 May 2003 Internal T.I. 2002-0178347 F - BENEFICES FABRICATION -- attach -- Expense Reimbursement
reimbursements of SR&ED labour and other expenses did not reduce cost of labour
23 October 2003 External T.I. 2003-0017935 F - BIEN AGRICOLE ADMISSIBLE -- attach -- Expense Reimbursement
reimbursement of business expense reduces the expense rather than being included in gross revenue
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 2, 2022-0936281C6 F - police d'assurance-vie & avantage -- attach -- Expense Reimbursement
premiums paid by parent on a sub’s life insurance policies are non-deductible even if reimbursed on income account
2 December 2021 External T.I. 2021-0898441E5 - XXXXXXXXXX paid sick days -- attach -- Expense Reimbursement
wage-reimbursement payments received by employers were s. 9 income
Fortino v. R., 97 DTC 55, [1997] 2 CTC 2184 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA) -- attach -- Expense Reimbursement
22 January 1993 T.I. 9203635 (Tax Window, No. 27, p. 1, ¶2360) -- attach -- Expense Reimbursement
Buckman v. MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC) -- attach -- Expense Reimbursement
Commissioner of Income Tax (Queensland) v. The Bank of New South Wales (1913), 16 C.L.R. 504 (HC of A.) -- attach -- Expense Reimbursement
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