Subsection 5(1) - Income from office or employment
Cases
Andre Lamy Medicine Professional Corporation v. The Queen, 2020 TCC 61
A cardiac surgeon, who carried on his medical practice through a professional corporation, successfully appealed a CRA denial of SR&ED credit...
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| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure - Paragraph (a) | a surgeon carried out his cardiac SR&ED on behalf of his professional corporation | 258 |
| Tax Topics - General Concepts - Agency | required individual billing to OHIP does not preclude earning of medical practice income by professional corporation | 150 |
Pluri Vox Media Corp. v. Canada, 2013 DTC 5012 [at 5559], 2012 FCA 295
The Court of Appeal confirmed that the sole shareholder of a corporation (the "owner") was also an employee of that corporation. Although the...
The Queen v. Conseil central des syndicats nationaux du Saguenay/Lac St-Jean (Csn) et al., 2010 DTC 5038 [at 6665], 2010 FCA 375
The taxpayers were union officials who after their election continued to receive their salaries from their regular employers (with the unions...
Kilbride v. Canada, 2009 DTC 5502, 2008 FCA 335
The taxpayer, who functioned in many respects as an executive of a family-owned company and who worked regular hours for the company and was paid...
Merchant v. The Queen, 2009 DTC 282, 2009 TCC 31
In finding that loans made to the taxpayer by his employer were employment income to him when received, Webb, J. stated (at para. 22):
"in a...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | advance is current remuneration if repayable only out of future earnings | 137 |
Eaton v. Canada, 2008 DTC 6395, 2008 FCA 162
A pay equity award made to the taxpayer by the Canadian Human Rights Tribunal on the basis of a complaint that employees in female-dominated...
Messier v. The Queen, 2008 DTC 4609, 2008 TCC 349 (Informal Procedure)
The taxpayers were "liquidators" (i.e., testamentary executors) of an estate. The will provided that "each of my liquidators shall receive, for...
Dupuis v. Canada (Canada Revenue Agency), 2007 DTC 5106, 2006 FC 228
Includes a discussion of the differences in the test distinguishing employee from independent contractor in Quebec and the common law provinces.
Morency v. Canada (Attorney General), 2006 DTC 6069, 2005 FCA 16
The taxpayer's share of amounts received by a pay equity commission from the government of Québec in respect of a pay equity claim, which was...
Royal Winnipeg Ballet v. Canada (Minister of National Revenue), 2006 DTC 6323, 2006 FCA 87
Dancers engaged by the Royal Winnipeg Ballet were self-employed rather than employees for Canada Pension Plan and Employment Insurance purposes....
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| Tax Topics - General Concepts - Agency | 82 |
Mollinaro v. The Queen, 2000 DTC 6114 (FCA)
Pursuant to an agreement in which the taxpayer's holding company agreed to sell all the shares of a pizza manufacturing company ("Pizza Crust") to...
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| Tax Topics - General Concepts - Substance | 144 | |
| Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition | 144 |
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254
$400,000 was received by the taxpayer in settlement of his claim for damages following the repudiation by a company ("Dynacare") of its agreement...
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| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | no deference to FCA factual findings | 95 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employment | 46 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | pre-employment termination damages were not a retiring allowance | 62 |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | 53 | |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | quaere whether income can be from a non-enumerated source | 39 |
| Tax Topics - Income Tax Act - Section 68 | 95 | |
| Tax Topics - Statutory Interpretation - Comparison of Provisions | presumption of consistent expression within same statute | 73 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | specific statutory rule should not be undercut by a more general rule | 76 |
The Queen v. Blanchard, 95 DTC 5479, [1995] 2 CTC 262 (FCA)
Before going on to find that an amount received by the taxpayer from his employer for the termination of a house buy-back agreement was a...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 149 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | 170 |
R. v. Gentile, 95 DTC 5176 (Ont. Ct. J. (P.D.))
Approximately $195,000, which a municipal councillor received from a real estate developer over a three-year period by way of cheques or...
Attorney General of Canada v. MacDonald, 94 DTC 6262, [1994] 2 CTC 48 (FCA)
Before going on to find that a monthly housing subsidy received by an RCMP Officer from the Department of Supply and Services was a taxable...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | 71 |
Sutherland v. The Queen, 91 DTC 5318, [1991] 1 CTC 495 (FCTD)
The taxpayer, who had various other business interests and went to the premises of an incorporated hotel approximately once per week to oversee...
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 47 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) | unpaid fees not loans | 71 |
The Queen v. Fairey, 91 DTC 5230 (FCTD)
The taxpayer's employer, the Cancer Control Agency of British Columbia, was required by statute to deduct an amount from the taxpayer's monthly...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 80 |
The Queen v. Chrapko, 88 DTC 6487, [1988] 2 CTC 342 (FCA)
The employment income of a pari-mutuel teller was not reduced by deductions made from his wages for cash shortages, in light of the requirement in...
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) | 73 |
The Queen v. Kurisko, 88 DTC 6434, [1988] 2 CTC 254 (FCTD), aff'd 90 DTC 6376 (FCA)
6% of a federally-appointed judge's salary was required, by virtue of s. 29.1 of the Judges Act, to be withheld and contributed to the...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 52 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(m) | 108 |
Moose Jaw Kinsmen Flying Fins Inc. v. MNR, 88 DTC 6099, [1988] 2 CTC 2377 (FCA)
A decision of the Tax Court that part-time coaches were employees of a non-profit corporation which provided swimming instruction and competitive...
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...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 192 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | 106 |
Marotta v. The Queen, 86 DTC 6192, [1986] 1 CTC 393 (FCTD)
A neurologist who received approximately 2/3 of his income in the form of remuneration from the University of Toronto for the teaching of medical...
The Queen v. Hoffman, 85 DTC 5508, [1985] 2 CTC 347 (FCTD)
Amounts deducted by the taxpayer's employer from his salary for contributions under the Sociey Security Act (U.S.) constitute employment income....
The Queen v. Manley, 85 DTC 5150, [1985] 1 CTC 186 (FCA)
Mahoney, J. stated that Atkins is authority "for the proposition that an amount paid in settlement of a claim for damages for wrongful dismissal...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | minimal-effort finder's fee | 72 |
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | 87 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 80 |
The Queen v. Pollock, 84 DTC 6370, [1984] CTC 353 (FCA)
The Atkins decision was not wrongly decided.
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| Tax Topics - General Concepts - Stare Decisis | 68 | |
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | cost incurred to acquire right to receive damages | 62 |
Lawson v. The Queen, 82 DTC 6331, [1982] CTC 368 (FCTD)
Amounts paid to an employee while he was available for work but not yet being utilized by his employer, were taxable.
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(ii) | 30 |
Jack Cewe Ltd. v. Jorgenson, 80 DTC 6233, [1980] CTC 314, [1980] 1 S.C.R. 812
It was stated, obiter, that damages for wrongful dismissal are paid as benefits under the employment contract.
Dauphinee v. The Queen, 80 DTC 6267, [1980] CTC 332 (FCTD)
A civil servant employed by the National Research Council, who received payments from the Crown equal in amount to 15% of the revenues derived by...
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Patents and Know-How | 154 |
Brackstone v. The Queen, 80 DTC 6060, [1980] CTC 89 (FCTD)
An amount received in settlement of a potential claim for wrongful dismissal was not income from an office or employment. Although the taxpayer's...
Boardman v. The Queen, 79 DTC 5110, [1979] CTC 159 (FCTD)
A psychiatrist was employed by a hospital under a contract in which he agreed to work for the hospital as a psychiatrist for a term of two years,...
Gahrns v. The Queen, 78 DTC 6436, [1978] CTC 651 (FCTD)
Amounts received by an individual from an affiliate of his employer were characterized as non-taxable receipts in settlement of a threatened claim...
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| Tax Topics - General Concepts - Evidence | taxpayer able to contradict his receipt | 49 |
Loeb v. The Queen, 78 DTC 6331, [1978] CTC 460 (FCA)
Striking teachers, who entered into contracts of employment with their union in order to continue to be eligible to contribute to a provincial...
Frappier v. The Queen, 76 DTC 6066, [1976] CTC 85 (FCTD)
The taxpayer who "was for all practical purposes a freelance sales person who received orders for securities from personal clients which orders...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 63 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing | advances against future losses | 50 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 63 |
The Queen v. Atkins, 76 DTC 6258, [1976] CTC 497 (FCA)
Sums totalling $18,000 which the taxpayer received as compensation for dismissal without notice and in settlement of threatened litigation...
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| Tax Topics - Income Tax Act - Section 3 | 9 |
The Queen v. Burns, 73 DTC 5219, [1973] CTC 264 (FCTD)
Income purportedly earned by a service company was in fact earned by its shareholder qua employee in light of the fact that there were virtually...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 26 |
See Also
Sussex Group - Allan Sutton Realty Corp. v. The King, 2024 TCC 1 (Informal Procedure)
The appellant, a real estate brokerage firm, determined (based on agreement between its two employees) that the remuneration paid to them would be...
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| Tax Topics - Income Tax Act - Section 227 - Subsection 227(9) | penalty reversed because Crown could not prove the full amount of remuneration re-allocated by it between two employees | 269 |
| Tax Topics - General Concepts - Payment & Receipt | salary paid into her husband’s bank account was constructively received by the employee | 240 |
| Tax Topics - General Concepts - Onus | s. 227(9) penalty reversed because Crown could not meet the onus on it to establish the full amount on which it imposed it | 233 |
University of New Brunswick v. M.N.R., 2023 TCC 72
Bocock J indicated (at para. 24) that whether annual awards (paid bi-weekly) made to a post-doctoral fellow (PDF) of the University, Dr. Lanery,...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | a post-doctoral fellow was not an employee of the University | 176 |
Saunders v. The Queen, 2020 TCC 114 (Informal Procedure)
Three CRA collections employees were awarded a lump sum by the Public Service Labour Relations and Employment Board pursuant to their grievance...
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| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(g.1) | award to CRA employees for being unfairly denied overtime hours was taxable | 208 |
Ray-Mont Logistiques Montréal Inc. v. Canada (National Revenue), 2020 FCA 113
The appellant, which provided specialized logistics services for the export of agri-food products, engaged workers to transload bags of grain and...
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| Tax Topics - General Concepts - Judicial Comity | no error of Tax Court in not following Court of Quebec decision dealing with similar situation | 251 |
Insurance Institute of Ontario v. M.N.R., 2020 TCC 69
The appellant (the “Institute”), which was a non-profit organization providing inter alia professional and continuing education to the Ontario...
Ghumman v. The Queen, 2019 TCC 125 (Informal Procedure)
The taxpayer (“Mr. Ghumman”), who conducted a life insurance broker business through his personal corporation (“GFP”), purchased a life...
Xia v. The Queen, 2019 TCC 30 (Informal Procedure), aff'd 2020 FCA 35
The taxpayer, who received wages from working as a slot attendant at a casino in 2011 and 2012 of $27,011 and $29,327, respectively, which he...
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| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | taxpayer failed to inquire re his position that casino tip money was non-taxable | 184 |
6094350 Canada Inc. and Genex Communications Inc.v. Agence du revenu du Québec, 2018 QCCQ 556, aff'd in part (rev'd on statute-barring issue) sub nom.Demers v. Agence du revenu du Québec, 2020 QCCA 681
The first corporate appellant (the “Corporation”) owned and operated the RadioX team, which was a minor professional hockey team based in...
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | tax advice that was based on clearly flawed factual assumptions could not be relied upon for defence | 426 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | CRA treatment of taxpayer’s players as independent contractors was not binding on the ARQ | 95 |
Russell v. M.N.R., 2016 TCC 143
The appellant (“Russell”) was an undergraduate Chemistry student at Mount Allison University, which required him to undertake research and...
Andrew Peller Limited v. M.N.R., 2016 DTC 1009 [at 2553], 2015 TCC 329
The taxpayer ran several restaurant businesses in which it redistributed its employees' tips under a tip-sharing arrangement. Campbell J found...
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| Tax Topics - Other Legislation/Constitution - Federal - Employment Insurance Act - Section 82 - Subsection 82(1) | restaurant tips are remuneration from an employer |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 8 - Subsection 8(1) | restaurant tips are remuneration from an employer |
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| Tax Topics - Statutory Interpretation - Specific v. General Provisions | use of "gratuities" in a specific provision did not imply that another kind of gratuity could not be caught under a general provision | 246 |
Hines v. The Queen, 2016 DTC 1003 [at 2509], 2015 TCC 317
The taxpayer and two others incorporated, and the taxpayer became a director of, a corporation ("Wellspring") that provided operational services...
Big Bird Trucking Inc. v. M.N.R., 2015 TCC 340
Three individuals, who were hired by the appellant (“Big Bird”) to drive trucks, were independent contractors rather than employees for EI and...
Rogers Estate v. The Queen, 2015 DTC 1029 [at 124], 2014 TCC 348
Pursuant to a share appreciation right ("SAR") attached to stock options granted by a public corporation which he controlled and of which he was...
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | cash surrender of employee stock options for their value was not shareholder benefit | 124 |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) | capital gain can arise from property which is not capital property | 271 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) | s. 7 a complete code for taxation of stock option benefits | 230 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Options | holding one's employee stock options until just before they expire is not typical of an adventure in the nature of trade | 185 |
McCormick v. Fasken Martineau DuMoulin LLP, 2014 SCC 39, [2014] 2 S.C.R. 108
The appellant was an equity partner at the respondent law firm, whose partnership agreement required retirement at 65. The respondent applied to...
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| Tax Topics - Income Tax Act - Section 96 | equity partner not an employee under (human rights) control and dependency test | 172 |
1392644 Ontario Inc. (Connor Homes) v. Canada (National Revenue), 2013 FCA 85
The taxpayer was a licensed operator of foster homes and group homes through which it provided care for children with serious behavioural and...
M.A.P. v. M.N.R., 2012 DTC 1112 [at 3065], 2012 TCC 70
Lamarre J. found that a clergyman, who worked as the full-time manager of a small charitable organization ("MAP"), which provided support to...
Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure)
Archambault J. found that "bursary" amounts that the taxpayer received from the University of Laval in connection with his postdoctoral fellowship...
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| Tax Topics - General Concepts - Substance | labels not deterinative | 64 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | 308 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(o) | 50 |
Follwell v. The Queen, 2011 DTC [at 1709], 2011 TCC 422 (Informal Procedure)
Hershfield J. found that the taxpayer was not engaged in a business in respect of his work as the assistant rugby coach at Queen's University. As...
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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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 82 |
Pluri Vox Media Corp. v. The Queen, 2011 DTC 1175 [at 960], 2011 TCC 237 (Informal Procedure), aff'd on different reasoning, supra
Rip C.J. found that Mr. Reesink, the taxpayer's sole shareholder, worked for the taxpayer as an employee rather than an independent contractor. ...
Sochatsky v. The Queen, 2011 DTC 1065 [at 346], 2011 TCC 41, 2012 TCC 65
The taxpayer was a director, shareholder and employee of a corporation ("Northern"). He resigned from his directorship and employment in 2001. ...
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| Tax Topics - General Concepts - Payment & Receipt | bonus booked as loan back/constructive receipt | 131 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 168 |
MacIntyre v. The Queen, 2010 DTC 1053 [at 2801], 2010 TCC 27 (Informal Procedure)
The taxpayer was employed as a ships pilot by the Atlantic Pilotage Authority ("APA") and was paid a flat salary pursuant to a collective...
Ganpaul v. The Queen, 2009 DTC 731, 2009 TCC 205 (Informal Procedure)
Before going on to apply the four-fold test in the Sagaz Industries case to find that the taxpayer, who was responsible for overseeing the...
Merchant v. The Queen, 2009 DTC 282, 2009 TCC 31
In finding that loans made to the taxpayer by his employer were employment income to him when received, Webb, J. stated (at para. 22):
"in a...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 137 |
Ville de Québec v. The Queen, 2008 DTC 4967, 2007 TCC 329
Amounts that the appellant paid to its employees after they were injured were characterized as advances in respect of the employees' entitlement...
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| Tax Topics - Income Tax Act - Section 227 - Subsection 227(9.4) | 33 |
Carreau v. The Queen, 2008 DTC 3106, 2006 TCC 20
Bédard J. noted that the question whether an individual would have been regarded as an employee of Hydro Quebec under the "personal services...
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| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business | 201 |
Lockhart v. The Queen, 2008 DTC 3044, 2008 TCC 156
The taxpayer, who was the president of a start-up technology company ("AVL") was issued shares of AVL in recognition of past services. Although it...
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| Tax Topics - General Concepts - Fair Market Value - Shares | 86 |
Lang v. M.N.R., 2007 DTC 1754, 2007 TCC 547
Individuals that the taxpayers retained on an engagement-by-engagement basis to perform duct cleaning at houses which the taxpayers had lined up...
Suspended Power Lift Service Inc. v. The Queen, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure)
An individual whom the taxpayer retained to provide specified bookkeeping services for a fixed amount per week and who provided bookkeeping...
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| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | withholding triggers remittance obligation | 64 |
Maliyar v. The Queen, 2007 DTC 337, 2006 TCC 671 (Informal Procedure)
A mechanical engineer who worked 35 hours a week plus overtime at the offices of a corporation under the supervision of a project manager and who...
Pellerin c. La Reine, 2006 DTC 3341, 2006 TCC 383 (Informal Procedure)
Amounts received by the taxpayer from her son while he was suffering partial, permanent incapacity from a traffic accident did not represent...
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| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | gift in personal recognition | 50 |
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | 50 |
DRL Group Ltd. v. M.N.R., 2006 DTC 3113, 2006 TCC 331
Individuals working as tour guides and greeters in the cruise ship industry were found to be independent contractors rather than employees of the...
Algoma Taxicab Management Ltd. v. M.N.R., 2006 DTC 2497, 2006 TCC 71
The taxpayer, a taxicab driver, was found to be self-employed given that the rental fee he paid for the use of the taxicab could range between 62%...
Foley v. The Queen, 2006 DTC 2281, 2006 TCC 55 (Informal Procedure)
In addition to being employed as a school principal, the taxpayer worked as a freelance instructor at a college. She was successful in...
Au v. The Queen, 2005 DTC 794, 2005 TCC 303
At the same time that an individual ("Johnson") had companies controlled by Johnson offer employment to the taxpayer, Johnson indicated to the...
McLean v. The Queen, 2004 DTC 2585, 2004 TCC 200 (Informal Procedure)
The taxpayer ran his own hog operation on his farm but also worked as a barn manager at a nearby 6,400 hog-feeder farm. He was found to be an...
Preddie v. The Queen, 2004 DTC 2427, 2004 TCC 181 (Informal Procedure)
A retired engineer was engaged by a student tutoring company which provided the premises and some books, supplies, liability insurance, with the...
Shaw Communications Inc. v. MNR, 2003 DTC 1459 (TCC), aff'd 2003 DTC 5707 (FCA)
Individuals who hooked up customers of the appellant for the provision to the customers of cable or internet services, or who sold such services...
Dion Neckwear Ltd. v. Christian Dior SA (2002), 215 DLR (4th) 413, 2002 FCA 29
Taxicab drivers who contracted with the appellant to drive vehicles owned by them, or leased by them from separate owners, were not engaged in...
671122 Ontario Ltd. v. Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983, 2001 SCC 59
The supply of car seat covers to Canadian Tire represented the chief revenue source of a Canadian company("Design"). Design lost this business to...
Baptist v. The Queen, 2000 DTC 2045 (TCC), briefly aff'd 2001 DTC 5574 (FCA), 2001 FCA 298
Compensation received by a police officer for performing special paid duty, i.e., compensation received directly from third parties for performing...
Saardi v. R., 99 DTC 767, [1999] 4 CTC 2488 (TCC)
A lump sum of Cdn.$50,000 that the taxpayer received from his former U.S. employer was found to be compensation for damages suffered by him in...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 56 |
Gernhart v. The Queen, 96 DTC 1672, [1996] 3 CTC 2369 (TCC), briefly aff'd 98 DTC 6026 (FCA), Docket: A-625-96
Tax equalization payments received by a U.S. resident while employed in Canada were found to constitute part of her remuneration for services...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | tax equalization payment | 75 |
Phillips v. The Queen, 95 DTC 194, [1994] 2 CTC 2416 (TCC)
In finding that bonuses that a company had declared in favour of its controlling shareholder were not employment income to him, Bowman TCJ. stated...
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| Tax Topics - General Concepts - Payment & Receipt | book entry did not give rise to receipt | 101 |
Meredith v. The Queen, 94 DTC 1271, [1994] 1 CTC 2538 (TCC)
In finding that amounts advanced to a commissioned salesman and director of a corporation in excess of the commissions earned by him, constituted...
Hall v. Lorimer, [1993] BTC 473 (C.A.)
The special commissioner did not make any reversible error in finding that a "vision mixer" who undertook short engagements for a large number of...
Shilton v. Wilmshurst, [1991] BTC 66, [1991] UKHL TC_64_78 (HL)
As part of the trade of a professional soccer player to another team, his former team paid him £75,000 to induce him to agree to the trade so...
Head and Head Holdings Ltd. v. Intertin Canada Ltd. (1991), 5 OR (3d) 192 (Ont. Ct. G.D.)
A "joint venture" manager of one of the defendant's stores was found in obiter dicta to be an employee given that his freedom of action was...
McMenamin v. Diggles, [1991] BTC 218 (Ch. D.)
The Court did not disturb the Commissioners' finding that a senior clerk, who provided at his own expense full clerking services to the...
Wiebe Door Services Ltd. v. MNR, 87 DTC 5025, [1986] 2 CTC 200 (FCA)
It was stated that no single test is determinative for the purpose of distinguishing a contract of service from a contract for services, although...
Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 678.
Tips which were paid by customers of a CP hotel to CP which in turn distributed the tips among the hotel employees constituted in respect of each...
Narich Pty. Ltd. v. Commissioner of Pay-roll Tax, [1984] BTC 8019 (PC)
The contracts between a franchisee of Weight Watchers International Inc., and "Lecturers" who instructed in the Weight Watchers' programme,...
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|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | indirect receipt of wages | 30 |
Sazio v. MNR, 69 DTC 5001, [1968] CTC 579 (Ex Ct)
The taxpayer, who succeeded to the position of head coach at a football club, resigned from that position, became an employee of a company owned...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 163 |
Administrative Policy
23 March 2023 External T.I. 2023-0967391E5 - Incentive for nurses to go back to practice
CRA indicated that where a provincial government sponsors a program that is designed to deliver incentive payments or earnings supplements...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) - Subparagraph 56(1)(r)(i) | s. 56(1)(r)(i) applies to an incentive paid to a prospective hospital employee by the government | 137 |
2 December 2021 External T.I. 2021-0898441E5 - XXXXXXXXXX paid sick days
On May 20, 2021, the Province amended the Employment Standards Act (B.C.) to require employers to provide employees with up to three days of paid...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | wage-reimbursement payments received by employers were s. 9 income | 143 |
S4-F14-C1 - Artists and Writers
Common law distinction between employment contract and contract for services
1.11 If the contract is formed in a province or territory other than...
7 June 2019 STEP Roundtable Q. 15, 2019-0798351C6 - CPP/EI Rulings
CRA indicated that when the CPP/EI Rulings Division provides a ruling on whether a worker is an employee or an independent contractor in relation...
26 June 2018 External T.I. 2018-0746971E5 - Bonus received after death of employee
A retired employee, who had a right to receive a bonus payment (a restricted share unit) in 2017 and in 2018, died in 2017 which, under the terms...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | constructive receipt does not accelerate T4 reporting obligations | 138 |
28 July 2017 External T.I. 2017-0685961E5 - Taxation of Settlement Amounts
CRA found that lumps sums paid to current and former employees in settlement of a grievance regarding the cancellation of various post-retirement...
| 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 6 - Subsection 6(3) - Paragraph 6(3)(b) | settlement amounts paid after repudiation of post-retirement health benefits were deemed employment income | 230 |
21 July 2017 Internal T.I. 2017-0714931I7 F - Retiring allowance - Sick Leave
On termination of employment, the employee would be paid the value of his or her accumulated sick leave credits. CRA considered that this payment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | payout of accumulated (non-excess) sick leave credits on termination of employment was a retiring allowance | 168 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit | includes payout on death of accumulated (non-excess) sick leave credits | 195 |
19 December 2016 External T.I. 2016-0643191E5 F - Deferred Salary Leave Plan (DSLP)
The deferred salary leave plan (“DSLP”) rules in Reg. 6801(a) permit a hybrid arrangement under which, during the employee’s leave, the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) | deduction where “repayment” of advances made during employee leave | 217 |
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) | comprehensive discussion, including: seasonal workers cannot participate; and DSLP can be married with a salary advance arrangement | 462 |
6 June 2016 Internal T.I. 2015-0590411I7 F - Revenu d’emploi ou allocation de retraite
Regular pay is subject to CPP/EI withholding, whereas retiring allowances are not (see Special payments chart). The Directorate considered three...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | “salary” paid after employment duties had ceased was retiring allowance | 620 |
26 April 2016 Internal T.I. 2015-0623571I7 - one-time salary transition payment
An employer is considering changing its payroll system to a payment-in-arrears system, so that employees will be paid for work that was done two...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) | deduction for repayment of transitional advance | 163 |
| Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) | employee advance not a “loan” | 123 |
2015 Ruling 2014-0542411R3 - Carrying on business in Canada and PE
Various ForCo employees are key to large construction “Projects” of its Canadian sister. They will be “seconded” to the ForCo, so that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 5 | PE in Canada of ForCo avoided through seconding employees to its Cdn sister and meeting in Canada up to 90 days annually only offsite | 533 |
| Tax Topics - Income Tax Regulations - Regulation 102 | payroll reimbursement payments under employee secondment arrangement not subject to Reg. 105 | 205 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | no mark-up on cross-border payroll reimbursement represented to accord with s. 247 | 107 |
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 6 - Subsection 6(6) | mission work under 2 years in LDCs | 109 |
S2-F3-C1 - Payments from Employer to Employee
Timing of recognition of payment of employment income
1.8 A payment from an employer that is deemed [by s. 6(3)] to be employment income is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 6 - Subsection 6(3) | 75 | |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(f) | 184 |
S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
Accumulated vacation and sick leave credits
1.6 Payments in respect of accumulated vacation leave and sick leave are considered to be income from...
10 April 2013 Internal T.I. 2013-0475991I7 F - Montant- période de raccordement
Upon the taxpayer's termination of employment, the taxpayer chose, instead of severance pay, to benefit from an income maintenance plan (the...
13 February 2013 External T.I. 2012-0448621E5 - Employee Referral Fee
After being referred to an internal recruitment program for identifying potential candidates from existing employees' social networks, with the...
6 November 2012 External T.I. 2012-0455951E5 - Flexible Benefits
The employer provides a flexible benefit plan, whereby the employee can choose from various options including a health care spending account...
10 October 2012 External T.I. 2012-0451751E5 F - Statut fiscal des artistes /présomption
Performing, recording and film artists bind themselves to producers through engagement contracts pertaining to specified performances. Is CRA is...
14 May 2012 Internal T.I. 2010-0367831I7 F - Régime de pension étranger. France
Contributions were paid by the employer of a Canadian resident of French nationality to the Caisse de retraite pour la France et l’Extérieur...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retirement Compensation Arrangement | since employer acted as employee agent in making pension contributions, no RCA, EBP or SDA | 73 |
29 March 2012 Internal T.I. 2011-0430871I7 F - Participation à une étude de recherche clinique
"Volunteer" participants in clinical research studies conducted by pharmaceutical companies were providing their services under contracts for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | compensation received by participants in clinical drug studies were business income even where they had a personal interest in the study | 187 |
29 February 2012 External T.I. 2011-0431131E5 F - Sommes versées en règlement d'un grief
After a unionized employee filed a grievance for wrongful dismissal, the employer will pay the employee a lump sum. CRA stated:
[C]ompensation for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) - Subparagraph 60(j.1)(v) | previous employment years of service included if bought back | 145 |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) - Subparagraph 60(j.1)(ii) - Clause 60(j.1)(ii)(B) | employer contributions vest for each year bought back by an employee | 121 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | damages for event occurring during employment generally will be non-taxable | 204 |
13 October 2011 External T.I. 2010-0382441E5 F - RSG- Employé / travailleur autonome
Recognized home childcare providers ("RHCPs") provide child care from their homes. Their remuneration comes from the grants paid by the...
17 May 2011 External T.I. 2010-0391651E5 - Royalty payment in IP
A faculty member employed by the university generates IP in performing research in the course of that employment, which is assigned to the...
5 January 2011 External T.I. 2008-0305252E5 - Taxation of Post-Doctoral Fellowships
Income from a post-doctoral fellowship generally is considered to flow from a period of paid training, i.e., post-doctoral students generally are...
26 November 2010 External T.I. 2008-0299301E5 F - Sommes reçues par des médecins résidents
Medical residents are paid by the health care facility where they do their residency. They have dual status as trainees and employees in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(3) | fellowships received by medical residents were not exempted under s. 56(3) | 32 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 32 |
7 July 2009 External T.I. 2008-0267941E5 F - Pompiers volontaires
Before going on to infer a broader meaning of “volunteer” in the context of s. 81(4), CRA indicated that normally, a “volunteer” (i.e.,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(4) | “volunteer” in s. 81(4) references its broader meaning under provincial standards legislation, and is initially applied by the employer municipality | 253 |
10 June 2009 External T.I. 2008-0300041E5 F - Paiements ou remboursement de frais de formation
An employer received an additional budget envelope from a government Ministry, identified as a lump-sum performance bonus, so that the Ministry...
14 April 2009 External T.I. 2009-0307791E5 F - Allocation de retraite et congé de maladie
Pursuant to the collective agreement, an employer grants sick leave to its employees annually, with the balance of the sick leave paid out in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | payout of accumulated sick leave on employment termination can be a retiring allowance – but not where it has been annually distributed | 118 |
1 April 2009 Internal T.I. 2009-0307151I7 F - Employé ou travailleur autonome
Two Bills that declared various individuals responsible for a family childcare service and workers designated as a family-type resource to be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | unnecessary to address effect of provincial statutes declared to be invalid | 178 |
24 July 2007 External T.I. 2007-0227261E5 F - Remise de certificats cadeaux à des employés
An employer gave out $25 gift certificates to its employees at a recognition event, as prizes awarded in a draw in which only the employees...
16 November 2006 External T.I. 2006-0203131E5 F - Régime à traitement différé
An employee signed a deferred salary leave contract for the period from June 29, 2002, to December 29, 2006, with his leave being taken from May...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(v) | failure for leave to be taken at the end of the deferral period | 142 |
11 August 2006 External T.I. 2006-0195781E5 F - Bourses de perfectionnement
Before going on to indicate that Natural Sciences and Engineering Research Council of Canada fellowships paid to host organizations to cover...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | National Research Council fellowships likely are employment income | 72 |
19 May 2005 External T.I. 2005-0113681E5 F - Dédommagement pour congédiement injustifié
In response to a query concerning the tax treatment of compensation paid to an employee for wrongful dismissal, CRA stated:
[W]here, pursuant to a...
17 February 2005 External T.I. 2004-0104331E5 F - Indemnisation et autres paiements
Pursuant to an agreement in settlement of her complaint against her employer, the taxpayer received a sum allocated to the following three...
15 September 2003 Internal T.I. 2003-0013357 F - ALLOCATION RECUE PAR UN BENEVOLE
A volunteer driver for two organizations, who drove children or patients for various reasons such as medical appointments and parental visits,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | volunteer driver with high activity level likely was engaged in a business | 91 |
29 April 2003 External T.I. 2002-0177065 F - CONFISCATION DE LA SOLDE
In finding that pay of an RCMP officer forfeited pursuant to s. 45.12(3) of the Royal Canadian Mounted Police Act for contravention of the Code of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | forfeited salary nonetheless includible as salary received | 46 |
17 October 2002 Internal T.I. 2002-0159107 F - SALAIRE PAYE D'AVANCE
The pay system would be changed so that the employees, who currently are paid at the end of each two-week period of work, would instead be paid...
12 July 2002 External T.I. 2002-0127585 F - Legal Expenses, Compensation for Defamation
Following a disagreement with his employer, Mr. X was suspended from his employment without salary, and then brought an action regarding malicious...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | damages received by employee for defamation were tax free if their character not misrepresented | 172 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) | legal fees incurred for employee to receive damages only for defamation were not deductible | 177 |
18 April 2002 Internal T.I. 2001-0105007 F - RECOMPENSE POUR UN SAUVETAGE MARITIME
A company owning a pilot boat participated with its employed crew in the marine rescue of a vessel in distress, received compensation pursuant to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | salvage received by crew members was not an exempt windfall | 169 |
30 August 2001 External T.I. 2000-0058425 F - FRAIS DE DEPLACEMENT
Allowances received by municipal judges for transportation costs and living expenses to preside over sessions of the municipal court were not...
| 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) | travel expense allowances received to preside at municipal court sessions might not be taxable | 53 |
2001 Ruling 2001-009074
Physicians employed by a university who earn medical fees that the university bills and collects as their agent would be able to earn such fees...
10 April 2001 External T.I. 2001-0071235 - PAYMENTS TO CHURCH STAFF FOR FUNERAL
Amounts paid by a funeral home to employees of a church would not constitute employment income to them provided it was established that they...
21 November 2001 External T.I. 2000-0062895 F - BOURSE D'ETUDES OU REVENU D'EMPLOI
A professional services firm recruits university students and offers them a sum of money to cover the cost of their studies. The students may work...
1 March 1999 External T.I. 9821695 - PAY IN LIEU OF NOTICE, R/A
Because the purpose of a payment in lieu of statutory notice of termination is to replace earnings that would otherwise have been earned under the...
2 July 1998 External T.I. 9804555 - DAMAGE SETTLEMENT
Damages received by a teminated employee that could be attributed to aggravated and punitive damages relating to malicious actions, intentional...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) | 74 |
1998 Revenue Canada Paper 9824890
Comprehensive discussion of issues arising out of termination of employment.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 10 |
11 October 1994 Internal T.I. 9418166 - EX GRATIA PAYMENT
An ex gratia payment authorized by an Order in Council in connection with a wrongful dismissal grievance will be taxable either as employment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 30 |
10 August 1994 Internal T.I. 9419327 - EXPENSES INCURRED BY FISHERPERSONS
Discussion whether fishermen are employees or self-employed.
18 July 1994 External T.I. 9410785 - INCOME FROM AN OFFICE
Fees earned by an individual as a result of his appointment as Committee of an estate are taxable as income from an office under s. 5(1).
26 May 1994 Internal T.I. 9333317 F - Crown Corp. Employees Working Outside Canada (T2 File)
An individual working in Japan for a provincial government supposedly as an independent contractor likely would in fact be an employee in light of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(c) | 33 |
10 February 1994 Internal T.I. 9316307 F - Indians — Taxation of Income from Various Sources
Discussion of the four tests that are applied by the courts in distinguishing between a contract of service and a contract for services.
25 March 1992 T.I. (Tax Window, No. 18, p. 18, ¶1829)
An amount received pursuant to a court order or judgment for hurt feelings or loss of self-respect would not be considered to be employment income.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 41 |
21 November 1991 Memorandum (Tax Window, No. 13, p. 4, ¶1606)
Where an employee foregoes salary and elects to take an equivalent credit in a flexible dollar allowance account under a flexible benefits plan,...
30 August 1991 T.I. (Tax Window, No. 8, p. 16, ¶1428)
Where an employee exchanges unused vacation entitlements for credits in a flexible benefit plan, the amount credited to the plan is taxable in the...
15 May 1991 Speech of B.W. Dath (Tax Window, No. 3, p. 7, ¶1257)
Current position of RCT on relocation payments.
IC 75-6R2 "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada," para. 66
The status of the non-resident as either an independent contractor or an employee is a question of fact. Rules which govern this determination...
CRA Guide, RC4110, "Employee or Self-Employed?"
IT-316 (Cancelled) Awards for Employees' Suggestions and Inventions 10 May 1976
Payments made to employee re inventions that are employer's property are employmnet income
4. In order to apply the correct tax treatment to any...
Articles
Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper
Need to avoid constructive receipt under a phantom plan (p. 4)
The CRA … interprets the word “received” in the ITA as referring to amounts...
Gael Melville, Lucie Champagne, Yves Plante, "Tax Considerations for the Newly-Self-Employed", 2011 Canadian Tax Journal, Vol 59, p. 843
Includes discussion of the significance of the new Quebec Civil Code coming into effect in 1994; and of the significance of the contractual intent.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) | 9 |
Worndl, "Employee or Independent Contractor - Some Guidelines", Tax Profile, Vol. 3, No. 36, June 1993, p. 324.
Baston, "Tax Planning for Executive Hiring and Firing", 1991 Corporate Management Tax Conference Report, c. 10.
Discussion of signing bonuses and inducements.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 0 |
Wilson, "Employment Status under the Income Tax Act", 1991 Corporate Management Tax Conference Report, c. 2
Includes a review of U.K. and Australian jurisprudence.
Subsection 5(2) - Loss from office or employment
Administrative Policy
11 April 2001 External T.I. 2000-007322
There is no provision of the Act to allow a deduction to an employee as a result of him being required pursuant to the terms of a stock option...
Commentary
Subsection 5(1) provides for the inclusion in a taxpayer's income from an office or employment of the salary, wage and other remuneration,...