The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 -- summary under Paragraph 6(1)(a)
taxable s. 6 benefit need not be remuneration for services
$300 received by an employee of a life insurance company pursuant to its policy of paying such amounts to all of its employees who passed the...
Words and Phrases
in respect of| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | award to employee for passing a difficult exam relevant to her qualifications was a "prize for achievement" | 83 |
| Tax Topics - Statutory Interpretation - Redundancy/ reading in words/ speaking in vain | exclusion in specific provision extended to general provision to avoid redundancy | 158 |