Benefit qua shareholder

2.3 Unless the particular facts establish otherwise, there is a general presumption that an employee-shareholder receives...

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eligible housing loss

2.39 An eligible housing loss is defined in subsection 6(22) as a housing loss in respect of an eligible relocation of an...

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Inclusion of substance abuse/exclusion of legal and financial counselling

2.47 ...Generally, the term counselling services refers to guidance and...

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Education for family members

2.49 Subparagraph 6(1)(a)(vi) provides that any benefit an employee’s family member receives or enjoys under an...

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Part-time employment

2.50 Subsection 81(3.1) excludes from a part-time employee’s income reasonable allowances for, or reimbursements of, travel...

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Meaning of allowance

2.56 An allowance or an advance is any periodic or lump-sum payment that an employee receives without having to account for...

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Reasonable travel allowance

2.63 ...In general, expenses normally incurred while travelling from one place to another, including food,...

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