Office

Table of Contents

Cases

Rumford v. The Queen, 94 DTC 6121, [1994] 1 CTC 239 (FCA)

An individual who was a "commended worker" in the Plymouth Brethren Assembly and who preached at various congregations as well as lecturing at...

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Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive.... [A]...

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Words and Phrases
office ascertainable

See Also

9098-9005 Quebec Inc. v. The Queen, 2012 DTC 1284 [at 3864], 2012 TCC 324

The taxpayer's director ("Mr. Gitman") and his two sisters inherited equal interests in a number of properties and a business, which they held in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business 239
Tax Topics - Income Tax Act - Section 96 partner could be officer but not employee of partnership 137

Canada (National Revenue) v. Real Estate Council of Alberta, 2012 DTC 5099 [at 7059], 2012 FCA 121

A member of the taxpayer was entitled in her position to a per diem payment but the number of days she worked was not fixed or ascertainable in...

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

The taxpayers were police union representatives. They were allowed to perform their duties outside the hours the hours of work with their...

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Boisvert v. The Queen, 2011 DTC 1296 [at 1670], 2011 TCC 290

Real property with a value of $68,000 was devised to the taxpayer (conditional upon settlement of the estate) "as a token of gratitude for the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 82

Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)

A civil engineer carried out public inquiries from time to time for the Secretary of State for the Environment, and received a per diem fee for...

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Words and Phrases
office
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Prior Cases 39

Administrative Policy

16 March 2015 External T.I. 2014-0521791E5 - Estate Trustee Fees

A lawyer who did not practice as an estate executor or trustee, was asked by the deceased to act as the executor of her estate primarily as she...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) trustee fees from a business subject to T4A reporting 32

7 November 2014 Internal T.I. 2014-0549861I7 - Fixed or ascertainable stipend or remuneration

The XX (who generally have had a professional practice) are appointed by order in council and receive a fixed amount per file. Does the incurring...

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18 March 2014 External T.I. 2012-0438941E5 - Deduction of expenses against executor fees

Where an executor of an estate in receipt of fees does not earn the fees in the course of a business, the fees will be considered to be income...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) executor not required to bear expenses 78

30 October 2012 Ontario CTF Roundtable Q. 10, 2012-0462961C6 - 2012 Ont CTF Q10 - Executors' Fees and Withholding

CRA stated that, notwithstanding the archiving of IT-377R, it is still its view that:

Fees earned by a taxpayer for acting in the capacity of an...

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

Per diem judges and per diem justices of the peace, who are former full-time judges and former full-time or part-time justices of the peace, are...

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22 June 2012 External T.I. 2012-0434491E5 - Board Member Fees

Before concluding that honoraria paid to board members should be reported on a T4 rather than T4A slip (and were subject to source deductions),...

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30 September 2010 External T.I. 2010-0376881E5 - Board Member Fees

In light of the definition of "office" in s. 248(1), remuneration paid to board members is considered to be income from an office and subject to...

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11 March 2010 External T.I. 2009-0345481E5 F - Allocations versées administrateurs bénévoles

Before finding that allowances and travel reimbursements paid by an NPO to volunteer directors were generally non-taxable, CRA stated that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) allowances and travel reimbursements paid by NPO to volunteer directors were non-taxable 265

24 May 2007 External T.I. 2006-0209081E5 F - Withholding Source Deductions - Trustee Fees

The trustees of a REIT (who in that regard were not acting in the course of a business) received fees from the REIT equaling $20,000 per year,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration fees received by REIT trustees including per-meeting fees were salary and wages subject to source deductions and T4 reporting 105

20 July 2006 External T.I. 2005-0124101E5 F - Avantages imposables à des employés

A unionized employee who is temporarily released from the employee’s employment to take up a representative position with the union would hold...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) a working meal potentially could be excluded 245
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) exemption inapplicable where union employee negotiating contract is employed by different union 191

IT-377R "Director's, Executor's and Juror's Fees

Articles

Jordan Fremont, Susie S. Taing, "Remuneration of Office-holders: 'Fixed or Ascertainable'", Taxation of Executive Compensation and Retirement, Vol. XV, No. 2, 2011, p. 937.

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