Subsection 6(1.1) - Parking cost
Administrative Policy
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
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...
| 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...
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,...
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...
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...
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,...
| 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...
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...
| 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...
| 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...
| 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...
| 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...
| 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. ...
| 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...
| 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...
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...
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...
10 January 2002 External T.I. 2001-0090325 F - UTILISATION DES VEHICULES
Outside normal working hours, management employees of a municipality are required to park the automobiles used in its day-to-day operations at...
7 January 2002 External T.I. 2001-0089585 F - AUTOMOBILE DETENUE EN COPROPRIETE
A shareholder-employee who uses his $30,000 automobile 75% for business, and 25% for personal purposes sells a 75% interests in the automobile to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) | no s. 6(1)(k) benefit where timely expense reimbursement by employee | 52 |
9 January 2002 External T.I. 2001-0089655 F - AVANTAGE AUTOMOBILE
Employees who supervise the installation of new equipment are provided with a van or pick-up truck so that they can respond to emergencies....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) | 6-seat pickup not excluded from 90% test | 116 |
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...
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...
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
Element A
Paragraph A(a)
Administrative Policy
23 May 2023 External T.I. 2017-0713011E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules
Employees were provided with a minivan only during periods that they were on-call to respond to emergency calls. The minivans (bearing the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) | a minivan with a permanent reduction to a below-four seat capacity could be excluded from being an “automobile” | 199 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) | travel of on-call employees between home and customer sites was not personal | 80 |
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...
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...
| 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...
| 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...
| 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...
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...
Subsection 6(2.1) - Automobile salesperson
Administrative Policy
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 41 |
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...
Subsection 6(3) - Payments by employer to employee
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 121 | |
| Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property | net profits interest | 145 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 75 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 149 |
McNeill v. The Queen, 86 DTC 6477, [1986] 2 CTC 352, [1986] 2 CTC 364, [1986] 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 93 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 192 |
Moss v. MNR, 63 DTC 1359, [1963] CTC 535 (Ex Ct)
Under the agreement pursuant to which the taxpayer became sales manager of his employer ("Prairie Cereals"), Prairie Cereals and its controlling...
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...
| 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...
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...
| 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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 120 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | directed employment payment | 58 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3.1) | 184 | |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(f) | 184 |
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...
| 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...
| 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 |
11 September 2003 External T.I. 2003-0010375 F - MONTANT RECU D'UN ORDRE RELIGIEUX
Regarding the tax treatment of an amount received by a member of a religious order when the member, who had taken a vow of perpetual poverty, left...
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,...
IT-196R2 "Payments by Employer to Employee"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | 39 |
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...
| 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...
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...
Administrative Policy
2019 Ruling 2018-0757561R3 - Payment in lieu of continued WLRP payments
A CCAA (or similar) plan for a corporation provided that:
- the trustees of a health and welfare trust that had been set up for disabled employees...
| 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...
| 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...
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...
Paragraph 6(3)(d)
Cases
Choquette v. The Queen, 74 DTC 6563, [1974] CTC 742 (FCTD)
The taxpayer received a lump sum in consideration for relinquishing his rights under his existing employment contract, and it was agreed that he...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Substance | 91 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 63 |
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 47 |
See Also
Gowling v. MNR, 78 DTC 1624, [1978] CTC 2885 (TRB)
Following the termination of the taxpayer's employment, but before he ceased performing his duties, he agreed with his employer that in addition...
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 43 |
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...
| 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...
| 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...
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...
| 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...
| 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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement | 120 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 120 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | directed employment payment | 58 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | 75 | |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(f) | 184 |
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...
| 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...
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...
| 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...
| 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...
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 93 |
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...
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...
Bergeron v. The Queen, 2011 DTC 1098 [at 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. ...
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...
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...
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...
Administrative Policy
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...
| 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...
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...
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...
| 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 |
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...
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...
13 May 2003 External T.I. 2002-0176525 F - CHANTIER DE CONSTRUCTION
A Canadian resident is employed on a temporary basis by a US employer at a construction site in the US is paid an amount to cover travel,...
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....
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...
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1) | 28 |
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...
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...
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...
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...
31 October 2003 Internal T.I. 2003-0040997 F - CHANTIER PARTICULIER REPAS CONJOINT
Employees working for a Canadian employer at a special work site were, in some cases, provided by it with a personal trailer and paid a weekly...
23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT
An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) | transportation costs could include those of a spouse staying with the employee at the special work site | 107 |
8 January 2002 External T.I. 2001-0094485 F - EMPLOI SUR UN CHANTIER PARTICULIER
In finding that s. 6(6) could apply to a citizen of another country who is considered by the Act and an applicable tax treaty to be a Canadian...
29 October 2001 External T.I. 2001-0075565 F - FRAIS DE SEJOUR ET ALLOCATIONS POUR REPAS
In the course of a general discussion of a scenario in which, because of the remoteness of certain customers, the employer would pay $30.00 per...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | meal allowance paid to employees working at least 3 hours of overtime, on an infrequent basis, may be non-taxable | 359 |
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...
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...
| 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...
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...
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...
| 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...
13 May 2003 Internal T.I. 2003-0002167 F - TRAVAIL TEMPORAIRE
After noting that IT-91R4 indicated that “duties will be considered to be of a temporary nature if it can reasonably be expected that they will...
14 September 2000 Internal T.I. 2000-0035797 F - ALLOCATION DE SEJOUR
Before discussing the conditions that would need to be satisfied for allowances paid under an internship program to cover foreign living expenses...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) | representation allowance must cover additional expenses from being posted abroad | 70 |
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...
Administrative Policy
29 October 2001 External T.I. 2000-005230A F - INDEMNITE DE TEMPS DE TRANSPORT
The employees’ collective agreement provided that where a remote work site was more than 120 kilometres from their home, they would be...
30 June 2022 Internal T.I. 2022-0936671I7 F - Frais de déplacement
Given the great distance between the residence of new employees hired by the employer for a 24-month period and the employer's offices, they work...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | one-time travel between a home office and the employer’s office was in the course of employment | 283 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) | per-kilometer allowances for one-time travel between home office and employer’s office qualified under s. 6(1)(b)(vii.1 | 252 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | one-time travel between home office and employer’s office did not qualify as travel away from the employer’s establishment | 247 |
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....
23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT
An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) | presence of employee’s spouse at the special work site would not be decisive of their off-site home not being the employee’s “principal place of residence” | 117 |
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...
| 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...
| 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...
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...
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...
| 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”)...
| 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(8)
Paragraph 6(8)(b)
Administrative Policy
4 October 2002 Internal T.I. 2002-0139807 F - REMBOURSEMENT DE TPS
An employee who, for Year I, claimed a GST rebate relating to CCA claimed on a Class 10.1 motor vehicle, but only became entitled to the rebate in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - J | GST rebate received after sale of asset would not, under J of UCC formula, produce recapture | 126 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.1) | GST rebate claim reduced UCC pursuant to J of formula rather than under s. 13(7.1, since claimed after asset’s disposition | 64 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(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...
| 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,...
| 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...
| 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...
| 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...
| 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...
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...
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...
| 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...
| 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...
| 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...
| 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...
| 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 Income Tax Severed Letter 9201015 - Forgiveness of Employee Loans
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | FMV of listed shares based on day's average trading price | 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) | 31 |
Subsection 6(15.1) - Forgiven amount
See Also
Rémillard v. The Queen, 2011 DTC 1286 [at 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | 67 |
Subsection 6(16)
Paragraph 6(16)(a)
Administrative Policy
20 October 2003 External T.I. 2003-0014615 F - allocation non-imposable
In the course of a general discussion of the eligibility criteria for employees receiving tax-free per-kilometer allowances pursuant to s....
31 May 2002 External T.I. 2001-0110095 F - ALLOCATIONS NON IMPOSABLES
In the course of a general discussion, CCRA stated:
[A] person with a mobility impairment would therefore be someone who, in our view, would have...
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...
10 May 2001 Internal T.I. 2001-0065677 F - SIGNIFICATION DE "MOMENT DONNÉ"
At what particular time must a housing loss be calculated pursuant to s. 6(21)? The Directorate indicated that s. 6(21) did not clarify "that...
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...
Administrative Policy
S2-F3-C2 - Benefits and Allowances Received from Employment
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...
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...
| 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,...
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...
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...