place of business

Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(f)
monthly restaurant event for only those employees whose birthday month it was would not qualify/ restaurant implicitly the employer’s place of business

CCRA indicated that where an employer invites to a restaurant at the end of each month employees who have celebrated their birthday during that...

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Words and Phrases
place of business
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1)
usual places of work of an employee (which can be multiple locations based on where the employee reports for work) is each a place of business of the employer

A construction employee is required to go from his residence to the various work sites of his employer. He works only a few days per construction...

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Words and Phrases
place of business
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