Section 174

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...

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Words and Phrases
allowance in relation to

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...

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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...

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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