(1.1)-(23)

Table of Contents

Subsection 6(1.1) - Parking cost

Subsection 6(2) - Reasonable standby charge

See Also

Szymczyk v. The Queen, 2014 TCC 380 (Informal Procedure)

The taxpayer's employer, General Motors of Canada Limited, assigned a new vehicle to the taxpayer and about 350 other senior managers or...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Estoppel Minister's authorization should not be set aside too readily as being contrary to law 329
Tax Topics - General Concepts - Onus Minister's "partly arbitrary" assumptions did not remove onus from taxpayer 333
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) late designation not permitted/rule-of-thumb method invalidated by s. 6(1)(k) 201

Keefe v. The Queen, 2003 DTC 1526, 2003 TCC 791 (Informal Procedure)

The taxpayer, who was the principal of a family company that was engaged in the supply and installation of commercial floor coverings, used a...

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Words and Phrases
substantially all

Guignard v. The Queen, 2002 DTC 2092 (TCC)

The taxpayer and the Minister had agreed that the personal use by the taxpayer was 3,000 kilometres and that the total use was 19,000 kilometres,...

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McDonald v. The Queen, 98 DTC 2151, [1998] 4 CTC 2569 (TCC)

The taxpayer, who was employed as a safety manager, was required to attend on a daily basis various parks and recreational facilities in the...

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Deputy Minister of Revenue (Quebec) v. Rodrigue, 95 DTC 5475 (Que. C.A.)

The Court affirmed the trial judge's finding that an automobile had not been made available by the employer to the taxpayer for his personal use...

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Administrative Policy

17 July 2019 External T.I. 2018-0777951E5 F - Avantage automobile

Mr. X, is employed by two related corporations, Corporation A and Corporation B. Corporation A, acquired a car that it makes available to Mr. X,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(3) where 2 related employer, ss. 6(1)(e) or (k) benefit can be reported by either employer 174
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) two related joint employers should agree on which of them will T4 an employee for the single s. 6(1)(e) or (k) benefit for the car provided by one of them to him 107

6 October 2017 APFF Roundtable Q. 13, 2017-0709061C6 F - Calcul des frais pour droit d'usage

Holdco acquires an automobile and leases it to a related corporation (Opco) at a fair market value rent, with Opco making the automobile available...

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9 March 2017 External T.I. 2017-0689241E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules

Fire chiefs are on call 24 hours a day throughout the year with a clearly identified vehicle, equipped with all emergency equipment to enable them...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile emergency vehicle's markings must clearly mark it as police or fire vehicle 78

12 January 2017 Internal T.I. 2016-0636911I7 - Standby Charge - PST and the cost of an automobile

Under ETA s. 153(4)(c) and a similar approach under the western provincial sales tax regimes, the sales tax payable where a trade-in allowance is...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(7) car standby charge is reduced for the sales tax reduction occurring where a trade-in allowance is provided on the car purchase 165

7 October 2016 APFF Roundtable Q. 5, 2016-0652861C6 F - Véhicules électriques - rabais

By virtue of a program put in place by the Quebec government, a subsidy, which can amount to $8,000, is offered where an electric vehicle is...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(e) use of manufacturer’s electricity-use standard 94
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A installation cost included 37
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) vehicle assistance paid indirectly (to dealer) covered 237
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost not reduced under general principles by government assistance 139

18 February 2015 External T.I. 2012-0471731E5 F - Déductibilité du droit d’usage pour automobile

The “Employer” provides a commissioned sales person (who satisfies the s. 8(1)(f) conditions) with an automobile, and includes in the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) reduced auto enjoyment not an expenditure 166

5 November 2014 External T.I. 2014-0529991E5 F - Avantage pour automobile-personne liée

The board members of a Quebec non-share corporation that is exempt under s. 149(1) ("Entity") are appointed by "Municipality." During a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) control of non-share corp references who can appoint board 143

7 February 2014 External T.I. 2014-0516921E5 F - Crédit et frais résiduels

A corporation ("Employer") leases automobiles from an arm’s length lessor ("Leasing Corporation") and provides the automobiles to employees. ...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property lease/sale distinction established based on the legal relationship 107
Tax Topics - General Concepts - Substance lease characterized as lease unless its actual legal effects differ 154
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A lease under which lessee bore all risk implicitly treated as lease rather than purchase 180

10 September 2012 External T.I. 2012-0446921E5 F - Avantage pour automobile

In 2012, Corporation A disposed of an automobile that had been acquired by it in 2009 at a cost of $40,000 and used by a joint employee of it and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(e.4) car acquired at cost equal to FMV for standby charge purpose notwithstanding s. 85(1) election 164

6 September 2011 Internal T.I. 2011-0401191I7 F - Automobiles mises à la disposition des employés

Executives were each provided with an automobile that was not suitable for winter use, so that for 5 months of the year it was kept in a storage...

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14 July 2010 External T.I. 2010-0361431E5 F - Usage d'une automobile fournie par l'employeur

A borough supplies station wagons or pick-up trucks to foremen, who regularly perform part of their duties on a daily basis in an office in the...

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10 April 2008 External T.I. 2008-0265761E5 F - Avantage imposable - Programme écoAuto

CRA found that rebates made to an employer under the ecoAuto program reduced the cost of the auto under the portion of the formula for computing...

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27 June 1995 External T.I. 9505055 - AUTOMOBILE BENEFITS

Where a corporate employer has entered into a three-year agreement with an automobile dealer whereby the dealer agrees to make an automobile...

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15 February 1994 External T.I. 9335735 F - Automobile Standby Charges

Re: Consequences of the sale of an automobile for fair market value proceeds by the employer to a related corporation, after which the automobile...

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Element B

Administrative Policy

15 March 2010 Internal T.I. 2009-0323081I7 F - Frais pour droit d'usage

When the professional employees are called upon to perform duties early in the morning at the customer premises, they are asked to leave the place...

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Element C

Administrative Policy

25 April 2005 Internal T.I. 2004-0108301I7 F - Coût d'une automobile

A corporation acquired an automobile at the end of its lease term for $100 pursuant to exercising a bargain purchase option, and then made the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 49 - Subsection 49(3) each car lease payment contained an embedded premium referable to the bargain purchase option, which was added under s. 49(3) 78

Element E

Administrative Policy

10 June 2021 External T.I. 2017-0696041E5 - Automobile Taxable Benefits

An amount is paid by an employer to compensate a lessor for the total loss of an employer-leased automobile (which was self-insured for collision...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) reasonable per-kilometer charge could be used to infer electric vehicle charging costs 217
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) reasonable per-kilometre charge can be used to determine electric-vehicle cost of travelling 205

28 October 2010 Internal T.I. 2010-0376041I7 F - Contrat d'acquisition ou de location

Motor vehicle lease agreements between a company and a leasing company provide that the company will automatically acquire ownership of the leased...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A lease where lessee got benefits of ownership even if it didn’t acquire title not necessarily a lease 135
Tax Topics - General Concepts - Substance contracts (e.g., leases) generally not recharacterized in the absence of sham 267

13 March 2008 External T.I. 2008-0270151E5 F - Frais de location d'une automobile

A fleet management company, in addition to leasing automobiles to clients for the use of their employees and charging rent therefore, makes...

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29 May 2006 External T.I. 2006-0167031E5 F - Location automobile

A company leases a car for a 48-month term to its employee for the employee’s personal use. A deposit of $7,800 is given to the deal, which is...

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Subsection 6(2.1) - Automobile salesperson

Subsection 6(2.2)

Administrative Policy

88 C.R. - "Automobile Rules" - "Employee Benefits"

RC considers "primarily" to be more than 50% - generally, by reference to the number of kilometres driven.

Subsection 6(2.3)

Administrative Policy

13 January 2022 External T.I. 2021-0900691E5 - COVID-19 - Reasonable Standby Charge

An employee, who worked for the employer in another role before taking on a new employment assignment in 2020 did not have the use of an...

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Subsection 6(3) - Payments by employer to employee

Commentary

S. 6 expands the scope of what otherwise would be considered to be income from and office or employment, albeit not radically so. In the Curran...

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Cases

Morissette v. Canada, 2008 DTC 6513, 2007 FCA 16

A lump sum received by the taxpayer, who was an investment advisor employed by a Canadian securities firm, on the termination of his employment...

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Markin v. The Queen, 96 DTC 6483, [1996] 3 CTC 212 (FCTD)

The taxpayer's employer granted him and other employees a contractual right to receive an undivided 0.5% of net profits attributable to the...

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The Queen v. Blanchard, 95 DTC 5479, [1995] 2 CTC 262 (FCA)

As part of an offer of a position at the Fort McMurry processing plant of Syncrude Canada Ltd., the taxpayer was given the option of participating...

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McNeill v. The Queen, 86 DTC 6477, [1986] 2 CTC 352, [1986] 2 CTC 364, 86 DTC 6486 (FCTD)

A Quebec air traffic controller received from his employer, the federal government, the sum of $15,571 to compensate for house mortgage expenses...

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Moss v. MNR, 63 DTC 1359 (Ex Ct)

Under the agreement pursuant to which the taxpayer became sales manager of his employer ("Prairie Cereals"), Prairie Cereals and its controlling...

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Curran v. Minister of National Revenue, 59 DTC 1247, [1959] S.C.R. 850

Martland J. indicated (at p. 1253) that s. 24A of the 1948 Act "was essentially a provision dealing with onus of proof and deemed certain payments...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 191

See Also

Desmarais c. La Reine, 2008 DTC 3830, 2006 TCC 417

A lump sum of $350,000 that was paid to the taxpayer, who was a broker at Nesbitt Burns, upon his signing an employment contract with another...

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Richstone v. MNR, 72 DTC 6232, [1972] CTC 265 (FCTD), briefly aff'd 74 DTC 6129 (FCA)

The taxpayer sold their shares pursuant to a deed of sale that provided that $150,000 was paid at the time of signing the deed of sale as the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality covenant respected until invalidated 79
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(e) 72

Wilson v. MNR, 60 DTC 115 (TAB)

At the same time as the taxpayer entered into an agreement for the sale of his majority interest in a company for a cash sum, he entered into an...

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Administrative Policy

S2-F3-C1 - Payments from Employer to Employee

Requirement for payments to have the nature of remuneration

1.6 In addition to the conditions described in [the paraphrase of s. 6(3) above], the...

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13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices

The former employees and retirees of a bankrupt corporation (the "Employer") received a lump for the cancellation of their rights in a group...

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Words and Phrases
in lieu of arises pursuant to
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) damages received after 2011 by employees of an insolvent company for cancellation of their medical plan have become taxable 318
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit damages received for loss of life insurance coverage were not rendered a death benefit under the surrogatum principle 319
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) legal fees paid to recover damages for employer cancellation of insurance coverage, and medical plan, qualified and did not qualify, respectively 353

27 February 2007 External T.I. 2006-0216481E5 F - Montant payable à des retraités (annul ass. malad)

Before finding that the allowance was non-taxable to the recipients as not being income from a source, CRA indicated that they were not taxable...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) compensation for termination of retirees’ benefit plan was not income from a source 128

Dual-purpose payments

1.7

Where a payment is made for more than one purpose and part of the payment does not have the nature and quality of salary, wages, commissions,...

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IT-196R2 "Payments by Employer to Employee"

Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt 37

Paragraph 6(3)(a)

Administrative Policy

4 November 2010 Internal T.I. 2010-0358441I7 F - Indien, avance de salaire

An Indian living on a reserve and performing a portion of his duties of employment on a reserve takes an unpaid leave of absence that is funded by...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 salary advance cannot be exempt 151
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) salary repayment could generate non-capital loss 147
Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss s. 8(1)(n) deduction could generate NCL 34

Paragraph 6(3)(b)

Cases

Greiner v. The Queen, 81 DTC 5371, [1981] CTC 477 (FCTD), aff'd 84 DTC 6073, [1984] CTC 92 (FCA)

A $200,000 payment received by Greiner pursuant to an agreement which he had entered into with the payer corporation approximately 2 months before...

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Quance v. The Queen, 74 DTC 6210, [1974] CTC 225 (FCTD)

The taxpayer was dismissed without notice and paid his regular salary for 9-1/2 months. Although the taxpayer's solicitor had demanded more, the...

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Administrative Policy

2019 Ruling 2018-0757561R3 - Payment in lieu of continued WLRP payments

A CCAA (or similar) plan for a corporation provided that:

  1. the trustees of a health and welfare trust that had been set up for disabled employees...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) lump sums received in settlement of future wage loss disability benefits were exempt 409

28 July 2017 External T.I. 2017-0685961E5 - Taxation of Settlement Amounts

A Settlement Amount was provided to current and former employees of the Employer to settle a grievance regarding the cancellation of various...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance settlement amount (re post-retirement benefits reduction) also paid to current employees likely not retiring allowance 171
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) amounts received in settlement of employment grievances to be s. 5 income on general principles 211

Paragraph 6(3)(c)

Cases

The Queen v. Lao, 93 DTC 5251, [1993] 2 CTC 25 (FCTD)

An allowance of $22,500 which the taxpayer received to compensate him for a portion of the higher price he would have to pay for a house on moving...

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Administrative Policy

S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

Inducements received to change employment

1.7 When an employee receives an amount which is intended as an inducement to leave his or her present...

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Paragraph 6(3)(d)

Cases

Choquette v. The Queen, 74 DTC 6563 (FCTD)

The taxpayer received a lump sum in consideration for relinquishing his rights under his existing employment contract, and it was agreed that he...

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MNR v. Beaupré Estate, 73 DTC 5255, [1973] CTC 316 (FCTD)

After a disagreement, the vice-president ("Beaupré) of a company was told by the president ("Phillips") that he didn't want to see him any more....

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 47

See Also

Gowling v. MNR, 78 DTC 1624 (TRB)

Following the termination of the taxpayer's employment, but before he ceased performing his duties, he agreed with his employer that in addition...

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Administrative Policy

20 March 2013 Internal T.I. 2013-0480201I7 F - Montants forfaitaires - XXXXXXXXXX

In discussing the treatment of lump sums paid to federal employees following a finding by the Human Rights Tribunal that a discriminatory practice...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount portion of wage discrimination award that related to loss of salary (based on days’ worked) would be qualifying amount 184

Paragraph 6(3)(e)

Cases

Girouard v. The Queen, 80 DTC 6205, [1980] CTC 284 (FCA)

After dismissing its financial director but before the effective date of the dismissal, a private hospital, by its board, resolved to pay him...

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Richstone v. MNR, 72 DTC 6232, [1972] CTC 265 (FCTD), briefly aff'd 74 DTC 6129 (FCA)

After difficult negotiations, the taxpayers agreed to sell their shares in a bakery company to their brothers for $150,000, plus a further...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality covenant respected until invalidated 79
Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) 210

See Also

No. 115 v. MNR, 53 DTC 338 (ITAB)

On the sale of shares of a company of which the taxpayer was the controlling shareholder ("Company A") for $540,000, Company A agreed to pay the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance 103

Beak v. Robson (1942), 15 TC 33 HL

In finding that a lump sum of £7,000 paid to the taxpayer in consideration for his agreeing, in his contract of employment, to a restrictive...

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Administrative Policy

27 June 2014 External T.I. 2014-0526931E5 F - Vente d'une liste de clients par un employé

An employer agrees to purchase the customer list of an employee prior to his cessation of employment. CRA stated (TaxInterpretations...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure payment to departing employee for customer list was on capital account 53

20 December 2002 Internal T.I. 2002-0147967 - TAX IMPLICATIONS CONTRACT TERMINATION

Upon the termination by a REIT of a management advisory agreement, an individual who previously worked for the advisor became the CEO of the REIT...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition 27
Tax Topics - Income Tax Act - Section 9 - Compensation Payments termination of advisory agreemment with external MFT manager gave rise to capital receipt 271

16 September 2004 Internal T.I. 2004-0083421I7 F - Clause de non-concurrence - employé

The Directorate indicated that an amount received by an employee for entering into an agreement providing a non-compete and confidentiality...

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9 November 1999 External T.I. 9912655 - CONFIDENTIALITY COVENANT

The Agency indicated that an amount paid to a dismissed employee to secure a confidentiality agreement would be described by s. 6(3)(e) as...

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17 October 1997 Ruling 97110

No amounts will be included in a executive's income under s. 5(1) as a result of a non-funded supplementary retirement arrangement under which, if...

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8 February 1991 TI

Respecting the situation where a shareholder with a controlling interest in a corporation sold those shares and also received amounts for entering...

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Subsection 6(3.1) - Amount receivable for covenant

Administrative Policy

S2-F3-C1 - Payments from Employer to Employee

1.9 Where an amount in respect of a covenant (described in [s. 6(3)] is receivable by an employee at the end of the year, subsection 6(3.1) deems...

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Subsection 6(4) - Group term life insurance

See Also

Scott v. The Queen, 2017 TCC 224

In 1980, Nortel had established a health and welfare trust (the “HWT”) for its employees. Following its insolvency and filing under the CCAA...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) - Paragraph 89(1)(a) trust return not admitted at trial opening where no previous notice and not relied upon by CRA 229
Tax Topics - Income Tax Act - 101-110 - Section 107.1 - Paragraph 107.1(a) s. 107.1(a) in effect produced a rollover on cash distribution of mooted benefits 181
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) a distribution from a health and welfare trust to compensate for lost insurance coverage was not a taxable benefit as it did not come within s. 6(4) 316
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(iii) payment made as compensation for termination of monthly death benefits was paid, at the least, in lieu of a death benefit 249
Tax Topics - General Concepts - Stare Decisis Supreme Court obiter accorded deference 153
Tax Topics - Income Tax Act - Section 9 - Compensation Payments surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts 207
Tax Topics - Statutory Interpretation - Specific v. General Provisions termination payment that did not come within s. 6(4) should be treated as excluded from s. 6(1)(a) 153

Administrative Policy

S2-F1-C1 - Health and Welfare Trusts

employee contributions

1.39 Employee contributions to a group term life insurance policy reduce the annual benefit that is included in income...

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29 April 2013 External T.I. 2013-0476131E5 F - Régime d'assurance-collective

In the context of a general discussion of the taxation of amounts related to a group insurance plan, CRA stated:

[[D]espite the exception in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(e.1) overview of interrelationship between ss. 6(1)(a)(i), 6(1)(e.1) and 6(4) 304

21 July 2011 External T.I. 2010-0359171E5 F - Montants forfaitaires - retraités

Following the termination of a group term life insurance policy for the benefit of retired employees, their former employer (Taxpayerco) may...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit payment in lieu of cancelled term life insurance policy made to employee’s estate is death benefit – but s. 6(4) or 6((1)(a) income if paid before retired employee’s death 180

December 1992 B.C. Tax Executives Institute Round Table, Q.9 (October 1993 Access Letter, p. 480)

Re consequences of changing a policy year from November 30 to January 31.

December 1992 B.C. Tax Executive Institute Round Table, Q.8 (October 1993 Access Letter, p. 479)

Separate calculations of the benefit under s. 6(4) for different groups of employees of the same employer will only be permitted where, under the...

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14 April 1992 T.I. (Tax Window, No. 18, p. 16, ¶1858)

Where a group term life insurance policy that provides benefits over $25,000 requires an additional premium to be paid by the employer to ensure...

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Subsection 6(6) - Employment at special work site or remote location

Cases

Truemner v. The Queen, 89 DTC 5149, [1989] 1 CTC 356 (FCTD)

The taxpayer received a hardship allowance of $35 per day for working as a derrick hand at various locations in Alberta which admittedly were...

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The Queen v. Demers, 81 DTC 5256, [1981] CTC 282 (FCTD)

The monthly amounts paid to the taxpayer while employed by the Organization of American States included the monthly pro-rated portion of the sum...

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The Queen v. Forestell, 79 DTC 5289, [1979] CTC 370 (FCTD)

An extra $100 per week received by the taxpayer to compensate him for his additional living expenses while inspecting construction sites in...

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See Also

Spannier v. The Queen, 2013 TC 40

The taxpayer lived in a house in Kelowna from 2005 to 2011, except for a period in 2007 and 2008 where she stayed 20 out of every 28 days in Fort...

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Words and Phrases
maintain

Bergeron v. The Queen, 2011 DTC 1098 [at 534], 2010 TCC 56

The taxpayer was paid over $60,000, equal to half his salary, as a living allowance to cover his increased costs of living while in France. ...

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Dupuis v. The Queen, 2009 DTC 1386, 2009 TCC 220 (Informal Procedure)

The taxpayer, who was an education specialist, was retained as a consultant by a Cree community under an employment contract with an initial term...

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Words and Phrases
temporary

Pozumiak v. The Queen, 2006 DTC 2165, 205 TCc 811

The taxpayer, who was transferred by the Vancouver Port Authority to the Chicago area for over two years to solicit business, was viewed by the...

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Alain Guilbert v. Minister of National Revenue, 91 DTC 740, [1991] 1 CTC 2705 (TCC)

The taxpayer accepted a position as editor in chief of Le Soleil in Quebec City in the expectation that it would be a temporary position...

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Administrative Policy

28 August 2013 Internal T.I. 2013-0496861I7 F - Allocation de résidence pour les juges

A judge appointed as a Chief Justice or Associate Chief Justice for a particular judicial district received a fixed monthly allowance in light of...

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23 December 2013 External T.I. 2013-0505481E5 F - Application des paragraphes 6(6) et 110.7(1)

A taxpayer ("Mr. A") worked at a special work site as defined in s. 6(6)(a)(i)work site located in an intermediate zone and was paid him an...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1) interaction between ss. 6(6) and 110.7(1)(b) 51

12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier

A registered charity sends volunteers on missions to developing countries and pays them an allowance of $X per day based on the National Joint...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts mission work volunteers foregoing allowances 123
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit modest compensation to volunteers qua independent contractors not income 106
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) quite unrepresentative remuneration: exempt 106

15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier

Regarding a situation where the taxpayer was hired temporarily to help address a temporary work backlog at a remote work site but then was...

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Words and Phrases
temporary nature

30 December 2013 External T.I. 2013-0502641E5 - Transportation Allowance

"[A]n allowance that approximates the transportation expenses to be incurred by the employee would generally be considered reasonable for purposes...

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17 July 2012 Internal T.I. 2011-0421921I7 - Special work site and remote work location

After referring to the statements in para. 6 of IT-91R4 that CRA will generally accept that an employee's duties are of a temporary nature at a...

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21 August 1996 Memorandum 961857 [coast guard vessel away for under 36 hours]

An individual employed as a watch-keeping officer on a Canadian coast guard vessel would not qualify for the special work site exclusion under s....

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30 June 1995 Internal T.I. 9511087 - SPECIAL WORK SITE TRAVEL AND ACCOMODATION ALLOWANCE

Where an employer has moved the workplace to another location and some employees who are within two years of retirement are provided with interim...

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17 February 1994 External T.I. 9325335 F - Special Work Sites

Discussion of whether s. 6(6) is available where an individual who currently owns a residence in a European country and will continue to own that...

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17 November 1993 Administrative Letter 9322432 - SPECIAL WORK SITE

Free board and lodging received by student counsellors living fulltime at summer camps would not be exempt because they would not be paying...

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23 March 1992 T.I. (Tax Window, No. 18, p. 16, ¶1826)

A city in eastern Europe may qualify as a special worksite.

2 April 1990 Memorandum (September 1990 Access Letter, ¶1406)

"Established community" means a concentration of dwellings, or an organized area in which families live, and can encompass a community established...

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88 C.R. - F.Q.1

Any amount paid by the employee to the employer in respect of a benefit received would correspondingly reduce the amount of the benefit provided.

Articles

Novek, "Employment Benefits May be Tax-Free If Provided in Connection with Special Worksite or Remote Location", Taxation of Executive Compensation and Retirement, October 1991, p. 505.

Paragraph 6(6)(a)

Administrative Policy

19 January 2015 External T.I. 2014-0549061E5 F - logement des employés

The corporate Employer offered temporary housing in the municipality where it carried on business to employees who had homes elsewhere. Employees...

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27 September 2013 External T.I. 2012-0472981E5 F - Chantier part. - nature temporaire

In the course of a general discussion of the meaning of "duties … of a temporary nature," CRA stated:

[W]here an employer offers its employees a...

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Words and Phrases
temporary nature

11 April 2011 External T.I. 2010-0382181E5 F - Emploi chantier particulier - propriétaire

The correspondent owns a home ("Property A") that is more than 300 kilometers from the work site that remained at the individual’s disposal...

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5 February 2010 Internal T.I. 2009-0348921I7 F - Application d'un jugement de la CCI

Regarding Dupuis (described in the CRA TSO question as finding “for the 2003 taxation year only, that the taxpayer's employment was of a...

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Subparagraph 6(6)(a)(i)

See Also

Gélinas v. Agence du revenu du Québec, 2021 QCCQ 4841

The taxpayer, who had purchased a house in Richmond, Quebec in 1999 to reside there with his family, worked for his employer (“GPH”) as a...

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Administrative Policy

29 January 2019 External T.I. 2018-0780481E5 F - Tenir un établissement domestique autonome

Respecting the interpretation of "maintained at another location a self-contained domestic establishment as the taxpayer’s principal place of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) “self-contained domestic establishment” entails expense responsibility 118

7 May 2013 External T.I. 2013-0481321E5 F - Logement sécurisé - travail de nature temporaire

The employee secured a position with a foreign company (the "Employer") in the capital of a foreign country ("New Workplace") and, at the...

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26 April 2006 External T.I. 2005-0163341E5 F - Frais de séjour, allocations de repas

When asked to comment on the meaning of "duties ... were of a temporary nature," CRA stated:

As a general rule, duties will be considered to be of...

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17 November 2004 External T.I. 2004-0097131E5 F - Travail temporaire; négociation de contrats

Some members of the Executive Board of a trade union, who are elected every four years to various offices on the Board by vote of the trade union...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) expenses of union employee in negotiating contracts with the union members’ employers would not be included 208

20 February 2004 External T.I. 2003-0035361E5 F - Chantier particulier - travail temporaire

A Band Council of an Indian Reserve employed non-aboriginal staff at the reserve, who lived in housing on the reserve, but also might have a home...

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Words and Phrases
temporary nature

Paragraph 6(6)(b)

See Also

McEachern v. The Queen, 2018 TCC 232 (Informal Procedure)

The taxpayer, who was employed by Diavik Diamond Mines Inc. (“DDMI”) at a mine site in the far north, travelled from his residence in New...

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Administrative Policy

29 February 2012 External T.I. 2011-0427831E5 F - Chantier particulier

The Employer hired new employees who were assigned to a special work site within the meaning of s. 6(6)(a)(i) or at a location described in s....

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Subparagraph 6(6)(b)(i)

See Also

Hamilton v. The Queen, 2020 TCC 23 (Informal Procedure)

The taxpayer’s employer provided essential maintenance and turnaround services to large commercial facilities, such as pulp and paper plants, in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) additional overtime meal allowance which, in practice, was generally paid at a remote work site, qualified as a travel allowance 270

Administrative Policy

4 December 2018 External T.I. 2016-0670851E5 - Regular Places of Employment and Personal Travel

In the course of a general discussion as to when a particular work location is considered a regular place of employment (RPE) for an employee, CRA...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) scope of “regular place of employment" 165

7 October 2011 Roundtable, 2011-0411961C6 F - Dépenses de déplacement

An employee at a special work site located abroad must live in a temporary place of residence. Does CRA consider that the reimbursement of travel...

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1 June 2010 External T.I. 2009-0352811E5 F - Frais de transport- chantier particulier

At the request of the employer, employees must travel to the employer's establishment by their own means and then travel to special work sites (as...

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25 January 2010 Internal T.I. 2009-0345501I7 F - Allocations pour frais de déplacement

Allowances provided by an employer to employees assigned to maintenance and repair of tracks to enable them to return home on weekends and to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) absence of any services rendered during travel indicates the travel was not in the course of employment 122

Subsection 6(7)

Administrative Policy

12 January 2017 Internal T.I. 2016-0636911I7 - Standby Charge - PST and the cost of an automobile

Where a trade-in forms part of the consideration paid for a purchased automobile, the amount of GST/HST and provincial sales tax (“PST”)...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) cost for standby charge purposes reduced by sales tax reduction attributable to trade-in 54

Subsection 6(11) - Salary deferral arrangement

Administrative Policy

14 June 2021 External T.I. 2021-0896151E5 - Deferred Salary Leave Plan - Retiring After Leave

Reg. 6801(a)(v) requires the terms of a qualifying deferred salary leave plan (“DSLP”) must provide for the employee to return to regular...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(1)(a)(v) immediate recognition of employment income if the employee intended from the outset to retire immediately after leave period 350

23 April 2021 External T.I. 2020-0872371E5 - Sabbatical leave plan - Application of SDA rules

After finding that a sabbatical leave plan did not satisfy the requirements of Reg. 6801(a) as a deferred salary leave plan (for multiple reasons...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) offside sabbatical leave plan given length and timing of the sabbatical leave and the notional employer contributions 236
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(o) s. 8(1)(o) deduction when employer notional contributions to off-side sabbatical leave plan 161
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(n.2) s. 12(1)(n.2) inclusion to employer when employee forfeits entitlement to employer notional contribution to off-side sabbatical leave plan (which had generated s. 20(1)(oo) deduction) 179

21 November 2016 Internal T.I. 2016-0641961I7 F - DSU Plan

CRA found that a purported deferred share unit plan did not come within the Reg. 6801(d) safe harbour, and was a salary deferral arrangement,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(d) - Subparagraph 6801(1)(d)(i) potential change-of-control redemption trigger (and Code s. 409A triggers) were offside 173

29 April 2015 External T.I. 2015-0565181E5 - Amendment to DSU plan

After finding that an amendment to a deferred share unit plan giving participants the option to be paid the value of their awards in instalments...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(d) termination of Plan contrary to DSU rules triggered retroactive application of SDA rules 204

6 January 2009 External T.I. 2008-0289341E5 F - EET - Règles transitoires

In the course of a general overview, and after quoting s. 6(11), CRA stated:

If, at the end of a particular taxation year (e.g., 2008), a deferred...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement no grandfathering under 1986 transitional rule 106

17 October 2008 Internal T.I. 2007-0254201I7 F - Entente d'échelonnement du traitement

After finding that an arrangement styled as a retirement compensation arrangement was in fact a salary deferral arrangement given that it deferred...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement arrangement deferred employee compensation and was an SDA 61
Tax Topics - Income Tax Act - Section 6 - Subsection 6(12) no trust created since no transfer from employer’s patrimony 135

Articles

David Nathanson, "Included Versus Reported", Canadian Tax Highlights, Vol. 24, No. 9, September 2016, p. 5

Quigley treats “included” as “reported” or “assessed” (p. 5)

[T]he [Quigley] decision assumes that "included" means "reported" or...

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Words and Phrases
included

Jim Kahane, Uros Karadzic, Simon Létourneau-Laroche, "A Fresh Look at Retirement Compensation Arrangement: A Flexible Vehicle for Retirement Planning", Canadian Tax Journal (2013) 61:2, 479 – 502.

Consequences of SDA (p. 484)

If a plan is characterized as an SDA, adverse tax consequences result. The amounts contributed to the plan would be...

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Subsection 6(12)

Administrative Policy

17 October 2008 Internal T.I. 2007-0254201I7 F - Entente d'échelonnement du traitement

After finding that an arrangement styled as a retirement compensation arrangement was in fact a salary deferral arrangement given that it deferred...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement arrangement deferred employee compensation and was an SDA 61
Tax Topics - Income Tax Act - Section 6 - Subsection 6(11) s. 6(11) deems deferred amount to be received in a year in which it has not been taxed 111

Subsection 6(14)

Administrative Policy

14 May 2019 External T.I. 2017-0737571E5 - SAR plan with dividend equivalents

The share appreciation rights (SAR) plan of an employer corporation provides for dividend equivalents on SAR units that are satisfied by way of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement SDA exception for SAR plans unavailable where dividend equivalents are paid in cash 321

Paragraph 6(14)(a)

Administrative Policy

11 January 2019 External T.I. 2018-0740741E5 - Taxation of supplemental retirement plans

CRA noted its position that a supplemental pension plan to top up the pension benefits for executives whose remuneration is such as to make the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement additional benefit features of a supplemental pension plan treated as SDAs 479

Subsection 6(13) - Application

Articles

Miller, "Tax Considerations for U.S. Citizens Moving to Canada", 1993 Corporate Management Tax Conference Report, c. 16.

Subsection 6(15) - Forgiveness of employee debt

Administrative Policy

12 October 2016 Internal T.I. 2016-0637781I7 - Employee loan or debt extinguished or settled

An organization (apparently, a federal Crown corporation or agency) may “write off or remit” an employee debt based on employee financial...

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Words and Phrases
settle
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 80 - Subsection 80(2) - Paragraph 80(2)(a) writing-off debt was its settlement 36

9 May 2006 Internal T.I. 2006-0175551I7 F - Traitement fiscal d'un montant forfaitaire

A member of the Canadian armed forces who had been injured and in receipt of disability benefits from the Department of Veterans Affairs and the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) lump sum received in settlement of entitlement to future disability benefits was not taxable under s. 6(1)(f), as was forgiveness of obligation to repay disability overpayments 125
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) - Subparagraph 39(1)(a)(iii) lump sum received in settlement of entitlement to future disability benefits was non-taxable s. 39(1)(a)(iii) receipt 62

10 February 1992 T.I. (Tax Window, No. 16, p. 12, ¶1742)

Where an employee receives a loan from his employer to acquire shares of his employer (a public corporation) on the basis that the shares will be...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Shares 26

4 November 1991 Memorandum (Tax Window, No. 13, p. 11, ¶1585)

Where an employee has declared bankruptcy after receiving a loan from his employer and later receives a discharge, the amount of the unpaid loan...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) 29

Subsection 6(15.1) - Forgiven amount

See Also

Rémillard v. The Queen, 2011 DTC 1286 [at 1617], 2011 TCC 327

The taxpayer was the sole director and an employee of a company ("RCI"), who lent the taxpayer $5 million and then forgave the debt at the behest...

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Subsection 6(21)

Administrative Policy

22 March 2006 External T.I. 2005-0131231E5 F - Perte et avantage au titre du logement

At what point in time must the housing loss in respect of a residence be calculated?

CRA indicated that the intention in using the phrase "at any...

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Subsection 6(22) - Eligible housing loss

See Also

Thomas v. The Queen, 2005 DTC 1527, 2005 TCC 613

When the taxpayer's employment was terminated, he was reimbursed by his employer for the cost of his home notwithstanding that that cost exceeded...

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Administrative Policy

Subsection 6(23) - Employer-provided housing subsidies

Administrative Policy

19 May 2010 External T.I. 2009-0342651E5 F - Remboursement de dépenses et allocations

CRA stated:

the reimbursement of expenses to obtain a mortgage is assistance provided by an employer in respect of the individual's office or...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement for employment-related moving expenses, and reimbursement of accommodation and transportation where employee temporarily assigned away from normal home base, not taxable 80
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) first $650 of allowance to cover moving costs not taxable 54

25 May 2001 External T.I. 2001-0078315 - relocation expenses

The payment or reimbursement by an employer to an employee of reasonable temporary living expenses incurred while waiting to occupy a new,...

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The Queen v. Proulx, 2010 DTC 5028 [at 5609], 2010 FCA 261

In accordance with Lefebvre, the Court found that the taxpayer, being a pastoral agent of the Roman Catholic Church, was not a "regular minister...

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