(b)-(l)

Paragraph 6(1)(b) - Personal or living expenses

Commentary

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Cases

Bériault v. Canada, 2004 DTC 6522, 2003 FCA 430

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Rio v. Canada (Attorney General), 2004 DTC 6079, 2003 FCA 396

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The Queen v. Côté, 99 DTC 5788, 1999 CanLII 8469 (FC) (FCTD)

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Words and Phrases
allowance

Verdon v. The Queen, 98 DTC 6175 (FCA)

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Attorney General of Canada v. MacDonald, 94 DTC 6262 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 76

Blanchard v. The Queen, 92 DTC 6585 (FCTD)

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Splane v. The Queen, 90 DTC 6442 (FCTD), briefly aff'd 92 DTC 6021 (FCA)

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The Queen v. Huffman, 90 DTC 6405 (FCA)

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See Also

Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)

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McLay v. MNR, 92 DTC 2260 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 96

Administrative Policy

May 2016 Alberta CPA Roundtable, Q.3

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5 July 2015 External T.I. 2015-0588201E5 F - Apportez vos appareils personnels / BYOD

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7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD

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Words and Phrases
allowance

18 December 2014 External T.I. 2014-0523711E5 F - Allocation pour déménagement - achat de meubles

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) allowance that is capped at documented expenses might not be an allowance/reimbursing new furniture might be taxable benefit 220

1 October 2014 External T.I. 2013-0476081E5 F - Allocation pour une automobile

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14 February 2014 Internal T.I. 2013-0495661I7 - Taxability of payment from US charitable trust

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) financial assistance to former charity employee 86

1996 Ruling 963215 (C.T.O. "Options with SAR Rights")

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29 June 1995 Memorandum 951114 (C.T.O. "Taxable Benefits and Allowances - Cleaning")

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26 July 1994 T.I. (C.T.O. "Employment Benefits - Special Clothing")

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9 February 1994 T.I. 933587

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13 December 1993 T.I. 932633 (C.T.O. "Transfer Allowance")

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11 March 1993, T.I. (Tax Window, No. 30, p. 13, ¶2465)

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5 January 1993 T.I. (Tax Window, No. 28, p. 15, ¶2402)

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21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)

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18 June 89 T.I. (Dec. 89 Access Letter, ¶1042)

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Subparagraph 6(1)(b)(iii)

Administrative Policy

23 January 1992 Memorandum (Tax Window, No. 12, p. 9, ¶1571)

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Subparagraph 6(1)(b)(v)

Cases

Hudema v. The Queen, 94 DTC 6287 (FCTD)

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The Queen v. Eggert, 85 DTC 5522, [1985] 2 CTC 343 (FCTD)

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Administrative Policy

88 C.R. - F.Q.29

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Subparagraph 6(1)(b)(vii)

Cases

The Queen v. Eggert, 85 DTC 5522, [1985] 2 CTC 343 (FCTD)

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The Queen v. Paradis, 86 DTC 6029, [1985] 2 CTC 3 (FCTD)

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The Queen v. Cival, 83 DTC 5168, [1983] CTC 153 (FCA)

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The Queen v. Lavers, 78 D.T.C 6230, [1978] CTC 341 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 172 - Subsection 172(1) 35

See Also

Morissette v. The Queen, 2013 DTC 1002 [at 21], 2012 TCC 37 (Informal Procedure)

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Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)

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Administrative Policy

15 November 2016 Internal T.I. 2015-0577201I7 F - Employés du transport

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Words and Phrases
allowance

IT-272R "Automobile and Other Travelling Expenses - Employees"

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Subparagraph 6(1)(b)(vii.1)

Cases

Daniels v. Canada (Attorney General), 2004 DTC 6276, 2004 FCA 125

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See Also

Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)

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Veinot v. The Queen, 2010 DTC 1097 [at 3017], 2010 TCC 112 (Informal Procedure)

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Campbell v. The Queen, 2003 DTC 420, 2003 TCC 160 (TCC) (Informal Procedure)

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Administrative Policy

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.5, 2016-0674801C6 F - Allocation et frais d'une automobile

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) - Subparagraph 6(1)(k)(v) electric vehicles treated the same 56

3 December 1993 T.I. 932457 (C.T.O. "Automobile Allowance, Less than Reasonable Amount?")

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90 C.R. - Q3

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88 C.R. - "Automobile Rules" - Allowances to Employees"

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Subparagraph 6(1)(b)(x)

Administrative Policy

24 June 2016 Internal T.I. 2014-0555611I7 F - Allocation raisonnable

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28 March 2013 External T.I. 2012-0460481E5 F - Allocation pour usage d'un véhicule à moteur

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7 May 2007 Internal T.I. 7 May 2007 Internal T.I. 2007-02285217 - Allocation pour frais de déplacement

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2 May 1990 T.I. (October 1990 Access Letter, ¶1448)

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88 C.R. - "Automobile Rules" - Allowances to Employees"

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Subparagraph 6(1)(b)(xi)

Administrative Policy

8 February 1994 Memorandum 940065 (C.T.O. "Employment Expenses")

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Words and Phrases
reimbursement

October 1989 Revenue Canada Round Table - Q1 (Jan. 90 Access Letter, ¶1075)

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88 C.R. - F.Q.26

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Paragraph 6(1)(c) - Director’s or other fees

Administrative Policy

17 December 2012 External T.I. 2012-0458071E5 - Per Diem Fees

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15 February 1994 T.I. 933686 (C.T.O. "Waived Conference Fees")

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Paragraph 6(1)(e) - Standby charge for automobile

Cases

Babich v. Canada, 2013 DTC 5010 [at 5556], 2012 FCA 276, aff'g 2010 TCC 352

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) shareholder rather than employee benefit 186

Canada v. Adams, 98 DTC 6266 (FCA)

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Bouchard v. The Queen, 83 DTC 5193, [1983] CTC 173 (FCTD)

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The Queen v. Harman, 80 DTC 6052, [1980] CTC 83 (FCA)

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See Also

Potvin v. The Queen, 2008 DTC 4813, 2008 TCC 319 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) negligible work - therefore shareholder benefit 84

MacMillan v. The Queen, 2005 DTC 1243, 2005 TCC 583 (Informal Procedure)

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Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A installation cost included 31
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) Quebec government assistance does not reduce cost of purchased vehicle, but treated as compensation to dealer-lessor prorated over term of lease 249
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) vehicle assistance paid indirectly (to dealer) covered 225
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost not reduced under general principles by government assistance 137

7 September 2012 Internal T.I. 2012-0434341I7 - Taxable benefit chauffeur of employer-provided car

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November 1991 Memorandum (Tax Window, No. 12, p. 7, ¶1568)

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2 November 89 Policy and Systems Branch Letter (May 1990 Access Letter, ¶1204)

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89 C.R. - Q.48

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Articles

M. Tang, G. Katz, "Automobile Taxable Benefits and Expenses: Part 1", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 1150.

Summerville, "Stand-by Charge May Be Reduced by Leaving Company Car in Employer's Control", Taxation of Executive Compensation and Retirement, September 1990, p. 326.

Paragraph 6(1)(e.1) - Group sickness or accident insurance plans

Paragraph 6(1)(f) - Employment insurance benefits

Commentary

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Cases

Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 S.C.R. 113

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Words and Phrases
periodic pursuant to

Leonard v. The Queen, 96 DTC 6518 (FCTD)

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Words and Phrases
periodic

Dagenais v. The Queen, 95 DTC 5318 (FCTD)

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See Also

Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)

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Harnish v. The Queen, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure)

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Fry v. The Queen, 2001 DTC 846 (TCC)

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Cook v. The Queen, 95 DTC 853 (TCC)

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Administrative Policy

Employee contributions

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(4) 20

8 July 2013 Internal T.I. 2012-0470021I7 - Settlement of Future Benefits – ASO Plan

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12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts

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22 November 2006 External T.I. 2006-018944 -

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31 July 2002 External T.I. 2002-014533 -

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3 November 2000 External T.I. 2000-005068 -

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5 July 1995 T.I. 950703 (C.T.O. "Disability Plans with Employee Pay Option")

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22 June 1994 T.I. 940981 (C.T.O. "Wage Loss Replacement Plans")

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9 June 1994 Memorandum 940594 (C.T.O. "Settlement of Damages")

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15 February 1994 T.I. 932983 (C.T.O. "Conversion of an Ltd Plan")

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16 December 1993 T.I. 932039 (C.T.O. "Employee Pay all Accident Insurance Plans")

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2 November 1992 T.I. 922363 (September 1993 Access Letter, p. 404, ¶C5-212)

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20 August 1992 Memorandum 922092 (April 1993 Access Letter, p. 130, ¶C5-190; Tax Window, No. 23, p. 21, ¶2159)

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18 February 1992, T.I. 913508 (March 1993 Access Letter, p. 65, ¶C5-185)

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14 February 1992 T.I. 193385 (January - February 1993 Access Letter, p. 7, ¶C5-182)

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28 January 1992 Memorandum (Tax Window, No. 16, p. 17, ¶1723)

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11 July 1991 Memorandum (Tax Window, No. 6, p. 11, ¶1349)

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8 May 1991 T.I. (Tax Window, No. 3, p. 28, ¶1246)

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9 Aug. 89 T.I. (Jan. 90 Access Letter, ¶1076)

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Paragraph 6(1)(g) - Employee benefit plan benefits

Administrative Policy

88 C.R. Q.4

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Paragraph 6(1)(k) - Automobile operating expense benefit

See Also

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

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Tax Topics - General Concepts - Estoppel Minister's authorization should not be set aside too readily as being contrary to law 317
Tax Topics - General Concepts - Onus Minister's "partly arbitrary" assumptions did not remove onus from taxpayer 317
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) separate personal use kilometers required for each vehicle used in year 169

Administrative Policy

26 June 1995 Memorandum 950088 (C.T.O. "Automobile Expense Benefit")

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14 March 1995 T.I. 942891 (C.T.O. "Whether Travel Personal or Business")

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Articles

Yull, "New Automobile Rules Call for a Review of Remuneration Strategy", Taxation of Executive Compensation and Retirement, March 1994, p. 883.

Subparagraph 6(1)(k)(v)

Administrative Policy

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.5, 2016-0674801C6 F - Allocation et frais d'une automobile

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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) general reasonability of a car allowance rate of $0.54/$0.48 per kilometre including for electric vehicles 174

Paragraph 6(1)(l) - Where standby charge does not apply