Paragraph 6(1)(a)

Commentary

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Cases

Anthony v. The Queen, 2010 DTC 1356 [at 4392], 2010 TCC 533 (Informal Procedure), aff'd 2012 DTC 5019 [at 6633], 2011 FCA 336

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Tax Topics - General Concepts - Fair Market Value - Other 117

Canada v. Spence, 2011 DTC 5111 [at 5937], 2011 FCA 200

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Schroter v. Canada, 2010 DTC 5062, 2010 FCA 98

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Canada (Attorney General) v. Henley, 2008 DTC 6017, 2007 FCA 370

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Guay v. Canada (Attorney General), 2006 DTC 6391, 2005 FCA 97

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McGoldrick v. Canada, 2004 DTC 6407, 2004 FCA 189

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Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) Housen v. Nikolaisen standard 60

Dhillon v. The Queen, 2002 DTC 2083 (TCC)

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Buccini v. Canada, 2000 DTC 6685 (FCA)

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Bernier v. Canada, 2000 DTC 6053 (FCA)

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Dionne v. The Queen, 99 DTC 5282 (FCA)

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Desrosiers v. Canada, 99 DTC 5279 (FCA)

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R. v. Robson, 98 DTC 6452 (Ont CA)

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Canada v. Lao, 97 DTC 5498 (FCA)

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Markin v. The Queen, 96 DTC 6483 (FCTD)

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Lowe v. The Queen, 96 DTC 6226 (FCA)

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Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance form matters 76
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) new mortgage debt of relocated employees 121

The Queen v. Blanchard, 95 DTC 5479 (FCA)

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The Queen v. Phillips, 94 DTC 6177 (FCA)

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Clemiss v. The Queen, 92 DTC 6509 (FCTD)

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Wargacki v. The Queen, 92 DTC 6198 (FCTD)

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McIlhirgey v. The Queen, 91 DTC 5381 (FCTD)

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

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Robertson v. The Queen, 90 DTC 6070 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) carve-out to the extent of previous recognition 84

Huffman v. The Queen, 89 DTC 5006 (FCTD), aff'd 90 DTC 6405 (FCA)

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Hogg v. The Queen, 87 DTC 5447, [1987] 2 CTC 257 (FCTD)

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The Queen v. Heggie, 87 DTC 5400, [1987] 2 CTC 173 (FCTD), briefly aff'd 94 DTC 6132 (FCA)

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

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The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428

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Words and Phrases
in respect of

Hart v. The Queen, 82 DTC 6237, [1982] CTC 275 (FCA)

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Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) 53

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

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) 81

Phaneuf Estate v. The Queen, 78 DTC 6001, [1978] CTC21 (FCTD)

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R. v. Poynton, 72 DTC 6329 (Ont. CA)

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Philp v. MNR, 70 DTC 6237, [1970] CTC 330 (Ex Ct)

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Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211

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Armstrong v. Redford, [1920] AC 757, at 778 (HL)

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See Also

Smith v. The Queen, 2017 TCC 62 (Informal Procedure)

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Blank v Commissioner of Taxation, [2016] HCA 42

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Words and Phrases
novation

Advocate Gen. for Scotland v. Murray Group Holdings Ltd., [2015] CSIH 77, [2015] BTC 36 (Ct. of Ses. (Inner House, 2nd))

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Tax Topics - General Concepts - Evidence Scottish Court of Session entitled to deal with questions of English law 292
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) Scottish and English trust concepts had similar practical effect 84

Blank v. Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42

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Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) no apportionment possible between resident and non-resident services 270
Tax Topics - General Concepts - Payment & Receipt payments under phantom units not received when they vested 308

Shaw v. The Queen, 2013 DTC 1214 [at 1193], 2013 TCC 256

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

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Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure)

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Suffolk v. The Queen, 2010 DTC 1201 [at 3509], 2010 TCC 295 (Informal Procedure)

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Schroter v. The Queen, 2009 DTC 205, 2008 TCC 681 (Informal Procedure), aff'd respecting the first tax payer sub nom. Schroter, 2010 DTC 5062, 2010 FCA 98

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Schutz v. The Queen, 2009 DTC 19, 2008 TCC 523

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McCreath v. The Queen, 2008 DTC 5086, 2008 TCC 595

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Savard v. The Queen, 2008 TCC 62

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Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure)

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Words and Phrases
enjoyment

Bilodeau c. La Reine, 2008 DTC 2870, 2004 TCC 685

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees indecent act defence linked to work activities 91

Adler v. The Queen, 2007 DTC 783, 2007 TCC 272

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Henley v. The Queen, 2006 DTC 3431, 2006 TCC 347, aff'd supra 2008 DTC 6017, 2007 FCA 370

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O'Flynn v. The Queen, 2005 DTC 556, 2005 TCC 230 (Informal Procedure)

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Killinger v. The Queen, 2004 DTC 2058, 2003 TCC 904

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McGoldrick v. The Queen, 2003 DTC 1375, 2003 TCC 427 (Informal Procedure), aff'd supra

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Deputy Minister of Revenue for Quebec v. Confederation Des Caisses Populaires et d'Economie Desjardins Du Quebec, 2002 DTC 7404 (Que. CA)

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Anderson v. The Queen, 2002 DTC 1876 (TCC)

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Chow v. The Queen, 2001 DTC 164 (TCC)

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Bure v. The Queen, 2000 DTC 1507 (TCC)

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Saskatchewan Telecommunications v. The Queen, 99 DTC 1306 (TCC)

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Dunlap v. The Queen, 98 DTC 2053 (TCC)

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Landry v. The Queen, 98 DTC 1416 (TCC) (Informal Procedure)

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Jex v. The Queen, 98 DTC 1377 (TCC)

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Douglas v. The Queen, 98 DTC 1001 (TCC)

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Gordon v. The Queen, 97 DTC 1529 (TCC)

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Siwik v. The Queen, 96 DTC 1678 (TCC)

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Gernhart v. The Queen, 96 DTC 1672 (TCC), briefly aff'd 98 DTC 6026 (FCA), Docket: A-625-96

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 28

Pezzelato v. The Queen, 96 DTC 1285 (TCC)

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Words and Phrases
any kind whatever

Mommersteeg and Giffen v. The Queen, 96 DTC 1011 (TCC)

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Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) 56

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

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Bolton v. The Queen, 95 DTC 277

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Zaugg v. The Queen, 94 DTC 1882 (TCC)

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Norris v. The Queen, 94 DTC 1478 (TCC)

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Stevens v. MNR, 93 DTC 291 (TCC)

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Pepper v. Hart, [1992] BTC 591 (HL)

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Mairs v. Haughey, [1992] BTC 373 (C.A.)

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O'Leary v. McKinlay, [1991] BTC 37 (Ch. D.)

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Dundas v. MNR, 90 DTC 1529 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis 60

Glynn v. C.I.R. (Hong Kong), [1990] BTC 129 (PC)

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Tax Topics - Statutory Interpretation - Prior Cases 52

Otter v. Norman, [1988] 3 WLR 321 (HL)

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Pellizzari v. MNR, 87 DTC 56 (TCC)

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Tax Topics - General Concepts - Effective Date 73
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit qua employee 149

Abbott v. Philbin, [1961] AC 352, [1960] 2 All E.R. 763, : [1963] UKHL TC_39_82 (HL)

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Wilkins v. Rogerson (1960), 39 TC 344 (C.A.)

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Administrative Policy

17 February 2017 External T.I. 2016-0662341E5 - Airline passes – retired and current employees

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15 November 2016 TEI Roundtable Q. 2, 2016-0670911C6 - Agenda questions for November 2016 liaison meeting

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24 June 2016 External T.I. 2015-0571471E5 F - Passe de ski familiale

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7 October 2016 APFF Roundtable, Q.8

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) T4130 policy re discounted merchandise purchases inapplicable to shareholders 127

10 June 2016 External T.I. 2015-0587131E5 F - Remboursement de frais de repas

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9 October 2015 APFF Roundtable Q. 20, 2015-0595681C6 F - Avantages imposables / dépenses d’entreprise

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5 March 2015 External T.I. 2014-0553241E5 F - Bornes de recharge – avantage imposable

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4 February 2015 Internal T.I. 2014-0561571I7 F - Remboursement des frais d'activité physique

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

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) favourable policy on relocation allowances does not extend to costs of new goods 165

15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement

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Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3)) 368
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation expenses re selling a Canadian home after a 2nd relocation abroad are non-deductible if no ordinary residence at 1st location abroad 255

11 February 2014 External T.I. 2013-0507421E5 - Taxable benefit - travel expenses

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2014 Ruling 2013-0514561R3 - Payment in lieu of continued PHSP coverage

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Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) lump sum settlements of CCAA claims under private health services plans denied future credits 111

S2-F1-C1 - Health and Welfare Trusts

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18 November 2014 External T.I. 2012-0457981E5 - Restorative payment to registered plan

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(q) employer restorative payment to RRSP or RPP to compensate for tort 153
Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(2.1) employer restorative payment to RRSP or RPP to compensate for tort 77
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(i) employer restorative payment to RRSP or RPP to compensate for tort 153

6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer

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

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Employer-promoted contests

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11 September 2014 External T.I. 2013-0495091E5 - Reimbursement of employee's foreign tax

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Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) non-creditable foreign income taxes levied on sources outside that country 108

16 April 2014 External T.I. 2013-0514521E5 - Employer-paid Personal Trainer and Nutritionist

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(iv) personal trainer/nutritionist not excluded as "counselling" 149

10 April 2014 External T.I. 2013-0514321E5 - Donated vacation

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) donated vacation/no double taxation 190

18 December 2013 Internal T.I. 2012-0472211I7 F - Voyages offerts par une compagnie

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Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(d) Caribbean sales incentive trip provided to incorporated sales reps 168
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(4) - Paragraph 67.1(4)(b) Caribbean sales incentive trip is "entertainment" 171
Tax Topics - Income Tax Act - Section 9 - Nature of Income Caribbean sales incentive trip provided to incorporated sales reps 167

19 February 2014 External T.I. 2013-0508501E5 - Taxable benefit - medical test

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30 December 2013 External T.I. 2013-0501351E5 - Employee award

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10 December 2013 External T.I. 2013-0490621E5 - Taxation of gift from parent to teacher

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26 November 2013 External T.I. 2013-0496251E5 - Workers compensation payments

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18 November 2013 External T.I. 2013-0494891E5 - Taxability Scholarship Funds Received by Employees

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6 September 2013 External T.I. 2012-0463501E5 - Reduced Interest Rate Credit Cards

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

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12 July 2013 External T.I. 2013-0496281E5 - Disaster relief payment to employees

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13 February 2013 External T.I. 2012-0443331E5 - Are gifts to elected officials taxable?

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7 November 2012 External T.I. 2012-0466681E5 F - Frais de gestion environnementale

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26 July 2012 External T.I. 2011-0431681E5 - Taxable Benefits – Recreational Facilities

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26 July 2012 External T.I. 2011-0430971E5 - Employee Discount Program

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29 November 2011 CTF Roundtable, 2011-0425801C6 - Taxable benefit - employee computer equipment

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30 November 1991 Round Table (4M0462), Q. 2.5 - Meal Allowance (C.T.O. September 1994)

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91 C.R. - Q.46

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91 C.R. - Q.45

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90 C.R. - Q1

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90 C.R. - Q2

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) 21

15 January 1990 T.I. (June 1990 Access Letter, ¶1246)

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25 September 89 T.I. (February 1990 Access Letter, ¶1096)

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

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(2.2) 17

88 C.R. - F.Q.27

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88 C.R. - F.Q.28

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86 C.R. - Q.62

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) 79

86 C.R. - Q.77

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86 C.R. - Q.78

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ATR-8 (12 May 86)

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85 C.R. - Q.35

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84 C.R. - Q.92

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81 C.R. - Q.44

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80 C.R. - Q.46

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80 C.R. - Q.15

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Tax Topics - General Concepts - Fair Market Value - Shares 26

IT-85R2 "Health and Welfare Trusts for Employees"

IT-470R "Employees' Fringe Benefits"

IT-168R3 "Athletes and Players Employed by Football, Hockey and Similar Clubs"

Articles

Kevin Bianchini, Reuben Abitbol, "Taxation of Stock Appreciation Rights", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 8, 2015, p.1655

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Gabrielle St-Hilaire, "When Free Parking is not Really Free", Canadian Current Tax, Vol 22, No. 10, July 2012, p. 1

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Kim Brooks, "Delimiting the Concept of Income: The taxation of In-Kind Benefits", 2004 McGill Law Journal, Vol. 49, No. 2, p. 255.

Lyne Gaulin, "Tax-Free Compensation: An Overview of Non-Taxable Employment Benefits", Taxation of Executive Compensation and Retirement, Vol 10, No. 10, June 1999, p. 151.

Gold, "The Taxation of Health and Welfare Trusts in Canada", Taxation of Executive Compensation and Retirement, Vol. 8, No. 10, June 1997, p. 307.

Wolff, Leia, "To the Editor: Re: The Facts in Splane v. The Queen", 1995 Canadian Tax Journal, Vol. 43, No. 6, p. 2280.

Arnold, Li, "The Appropriate Tax Treatment of the Reimbursement of Moving Expenses", 1996 Canadian Tax Journal, Vol. 44, No. 1, p. 1.

Brown, Newton, "Tax Considerations in the Design of a Flexible Benefits Plan", Taxation of Executive Compensation and Retirement, Vol. 7, No. 2, September 1995, p. 22.

Lee, "Relocation Payments: The Continuing Search for the Tax-Free Zone", Taxation of Executive Compensation and Retirement, December/January 1995, p. 67.

Snider, "Employee Share Purchase Loans and the Predicament of Declining Share Values", 1993 Canadian Tax Journal, No. 5, p. 1001.

Dunbar, "Travel Expenses of Spouse May Not Give Rise to Taxable Benefit", Taxation of Executive Compensation and Retirement, November 1991, p. 526.

Bernstein, "Fringe Benefits and Equity Participation", 1991 Corporate Management Tax Conference Report, c. 5.

Baston, "Tax Planning for Executive Hiring and Firing", 1991 Corporate Management Tax Conference Report, c. 10.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 6

MacKnight, "Indemnities for Officers and Directors - Adding Insult to Injury", Canadian Current Tax, August 1991, p. P41

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Summerville, "Employee Discounts on Promotional Merchandise May Not be Taxable Benefit", Taxation of Executive Compensation and Retirement, October 1990, p. 349.

"Owner-Managers May Be Eligible for Tax-Free Reimbursement of Medical Expenses", Taxation of Executive Compensation and Retirement, June 1990, p. 299.

Dunbar, "Revenue Canada Sets Down the Ground Rules for Flexible Benefit Plans", Taxation of Executive Compensation and Retirement, May 1990, p. 278.

Summerville, "Tax Treatment of Parking Benefits May Be Contested", Taxation of Executive Compensation and Retirement, May 1990, p. 281.

Finley, "Revenue Canada Recognize Few Exceptions to Rule that Relocation Assistance is Taxable in Employee's Hands", Taxation of Executive Compensation and Retirement, February 1990.

Dionne, "Employers Who Waive Commissions on the Sale of Goods or Services May Confer Taxable Benefit on Employees", Taxation of Executive Compensation and Retirement, February 1990.

Finance

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Subparagraph 6(1)(a)(i)

Administrative Policy

11 January 2017 External T.I. 2016-0635351E5 - Employee-shareholder private health services plan

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New position on private health services plans - Questions and answers 25 November 2015

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24 November 2015 CTF Roundtable Q. 5, 2015-0610751C6 - PHSP update

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Subparagraph 6(1)(a)(iv)

Administrative Policy

21 January 2016 Roundtable, 2016-0624811C6 F - Employee Assistance Program

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16 April 2014 External T.I. 2013-0514521E5 - Employer-paid Personal Trainer and Nutritionist

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) personal trainer/nutritionist not excluded as "counselling" 164

24 October 2012 Internal T.I. 2012-0454661E5 F -

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Subparagraph 6(1)(a)(vi)