Paragraph 174(a)
Subparagraph 174(a)(iv)
Cases
ExxonMobil Canada Ltd. v. Canada, 2010 FCA 1
The appellants were required to relocate their employees to different locations as part of their business. In addition to reimbursing direct...
See Also
Whitehorse (City) v. The Queen, 2012 TCC 298, aff'd 2013 FCA 144
The taxpayer sought a s. 259(4) GST rebate on a travel allowance paid to its employees for return trips to Edmonton or Vancouver, on the basis...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 259 - Subsection 259(4) | 232 |
Administrative Policy
18 May 2018 Interpretation 183321
Some of the volunteers at a registered charity are reimbursed for their expenses, or receive an allowance – but then donate those payments to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1) | a charity gets a better GST/HST result if it exchanges cash with volunteers who donate their expenses | 306 |