Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151 -- summary under Paragraph 6(1)(a)

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)
"but for" test applied in determining payments were "in respect of" employment

The appellant, which operated a restaurant, paid “due-backs” to its servers representing the tips on sales processed on credit and debit cards...

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Words and Phrases
in respect of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt net tips on restaurant credit card sales distributed to the servers were earnings "paid" to them 236