Cases
Xia v. Canada, 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | penalty for failure to report a share of tips paid by patrons of a casino | 134 |
Smith v. Canada, 2019 FCA 173
The taxpayer worked as a flight attendant for Jazz Aviation LP, who provided him with a parking pass at the Calgary airport. In submitting that...
Anthony v. The Queen, 2010 DTC 1356 [at 4392], 2010 TCC 533 (Informal Procedure), aff'd 2012 DTC 5019 [at 6633], 2011 FCA 336
Free parking for school employees was found to be a taxable benefit which should be valued at fair market value. The Minister's and taxpayers'...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Other | 119 |
Canada v. Spence, 2011 DTC 5111 [at 5937], 2011 FCA 200
The taxpayers enrolled their children at the Montessori school where they taught, and were charged tuition at a 50% discount to that charged to...
Schroter v. Canada, 2010 DTC 5062, 2010 FCA 98
The taxpayer had received a taxable benefit upon being given a parking pass by his employer. Dawson JA found that the trial judge had taken into...
Canada (Attorney General) v. Henley, 2008 DTC 6017, 2007 FCA 370
The taxpayer, who was an employee of an investment dealer ("Canaccord"), received a portion of the warrants that were issued by a client of...
Guay v. Canada (Attorney General), 2006 DTC 6391, 2005 FCA 97
The reimbursement by the employer of the taxpayer of expenses incurred by him in sending his children to a lycée francais in the Dominican...
McGoldrick v. Canada, 2004 DTC 6407, 2004 FCA 189
The operator of the casino at which the taxpayer worked (at which there was no food that could be purchased by employees other than in vending...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | Housen v. Nikolaisen standard | 64 |
Dhillon v. The Queen, 2002 DTC 2083 (TCC)
The taxpayer was found to be an employee of the RCMP during a 27-week instruction program at a "training academy" given that she had approximately...
Buccini v. Canada, 2000 DTC 6685 (FCA)
Following the amalgamation of the taxpayer's employer with other Canadian subsidiaries of the U.S. parent, the taxpayer executed a settlement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 172 |
Bernier v. Canada, 2000 DTC 6053 (FCA)
A lump sum was paid to the taxpayer as compensation for the unilateral termination by her employer of a stock option plan and not for an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 188 |
Dionne v. R., 99 DTC 5282, [1999] 2 CTC 158 (FCA)
The amount received by an employee residing in the North as reimbursement for the costs of transporting food that could not be purchased locally...
Desrosiers v. R., 99 DTC 5279, [1999] 4 CTC 47 (FCA)
In finding that the taxpayer, who moved from a job in Aylmer, Quebec to Toronto, received a taxable benefit when his new employer paid to him the...
Her Majesty the Queen, Respondent v. Wallace Robson, Appellant, 98 DTC 6452, [1999] 2 CTC 171 (Ont CA)
In finding that kickbacks paid to an employee by subcontractors doing business with the employee's employer were taxable employment income for...
Canada v. Lao, 97 DTC 5498 (FCA)
The taxpayer, who was relocated from Edmonton to Toronto by his employer, was taxable on $22,500 that he received from his employer to help...
Markin v. The Queen, 96 DTC 6483, [1996] 3 CTC 212 (FCTD)
The taxpayer's employer granted him and other employees a contractual right to receive an undivided 0.5% of the net profits attributable to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | 128 | |
| Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property | net profits interest | 145 |
Lowe v. The Queen, 96 DTC 6226, [1996] 2 CTC 33 (FCA)
The taxpayer, who was an account executive with an insurance company and was responsible for maintaining and developing relationships with...
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA)
After a national real estate company advised that a Toronto home cost 155% of a similar home in Calgary, Petro-Canada agreed to pay a time-limited...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Tax Avoidance | form matters | 82 |
| Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) | new mortgage debt of relocated employees | 125 |
The Queen v. Blanchard, 95 DTC 5479, [1995] 2 CTC 262 (FCA)
As part of an offer of a position at the Fort McMurry processing plant of Syncrude Canada Ltd., the taxpayer was given the option of participating...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 75 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | 170 |
The Queen v. Phillips, 94 DTC 6177, [1994] 1 CTC 383 (FCA)
As a result of the announced closure by his employer (CNR) of its Moncton repair and maintenance shop, the taxpayer moved to its Winnipeg...
Clemiss v. The Queen, 92 DTC 6509, [1992] 2 CTC 232 (FCTD)
In finding that the reimbursement by a corporation of legal fees incurred by the taxpayer (its chief executive officer) in defending against...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | 95 |
Wargacki v. The Queen, 92 DTC 6198 (FCTD)
Two employees received a non-interest bearing loan from their employer to, in a sense, acquire its shares which were then pledged to it. The...
McIlhirgey v. The Queen, 91 DTC 5381 (FCTD)
The taxpayer was given an interest-free loan by his employer to acquire its shares, which were pledged as security for the loan. On the...
Splane v. The Queen, 90 DTC 6442, [1990] 2 CTC 199 (FCTD), briefly aff'd 92 DTC 6021 (FCA)
The taxpayer, who was asked by his employer to relocate from Ontario to Alberta, sold his home in Smith Falls for $65,000 and purchased a home...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | 115 |
Robertson v. The Queen, 90 DTC 6070, [1990] 1 CTC 114 (FCA)
In 1974, an individual ("Pierce") who employed the taxpayer as a ranch manager, granted him an option to acquire 2500 common shares of Ranger Oil...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | carve-out to the extent of previous recognition | 90 |
Huffman v. The Queen, 89 DTC 5006, [1989] 1 CTC 32 (FCTD), aff'd 90 DTC 6405 (FCA)
A plainclothes detective was required by his superior officers to wear suits or blazers, which due to the equipment he had to carry with him, were...
Hogg v. The Queen, 87 DTC 5447, [1987] 2 CTC 257 (FCTD)
Under a trusteed stock purchase plan the taxpayer's employer matched amounts contributed by the taxpayer to the plan and the taxpayer was entitled...
The Queen v. Heggie, 87 DTC 5400, [1987] 2 CTC 173 (FCTD), briefly aff'd 94 DTC 6132 (FCA)
The taxpayer, who was president of Swift Canadian Co. Ltd. ("Swift") was asked to make himself available for consultation following the...
McNeill v. The Queen, 86 DTC 6477, [1986] 2 CTC 352, [1986] 2 CTC 364, [1986] DTC 6486 (FCTD)
A Quebec air traffic controller received from his employer, the federal government, the sum of $15,571 to compensate for house mortgage expenses...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 93 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | 106 |
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428
$300 received by an employee of a life insurance company pursuant to its policy of paying such amounts to all of its employees who passed the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | 83 | |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | exclusion in specific provision extended to general provision to avoid redundancy | 34 |
Hart v. The Queen, 82 DTC 6237, [1982] CTC 275 (FCA)
A farming company owned by Hart paid the costs of a sightseeing tour made of Australia by Hart. Although the tour program was predominantly...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | 55 |
The Queen v. Demers, 81 DTC 5256, [1981] CTC 282 (FCTD)
The monthly amounts paid to the taxpayer while employed by the Organization of American States included the monthly pro-rated portion of the sum...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) | 83 |
Phaneuf Estate v. The Queen, 78 DTC 6001, [1978] CTC21 (FCTD)
The taxpayer purchased shares of a corporation ("Ogilvie") for their par value, which was significantly below their fair market, as a result of a...
R. v. Poynton, 72 DTC 6329 (Ont. CA)
Amounts received by the taxpayer, who was the Secretary-Treasurer and General Office Manager of a general building contractor, as a result of...
Philp v. MNR, 70 DTC 6237, [1970] CTC 330 (Ex Ct)
A corporation ("Oshawa") whose business was the selling of groceries and other goods to a chain of independent franchised IGA retailers, paid the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | incentive trip to Bahamas | 134 |
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | 134 | |
| Tax Topics - Income Tax Act - Section 9 - Nature of Income | incentive trip to Bahamas | 134 |
Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211
The taxpayer, who was appointed as chairman of a committee of shareholders of a company in receivership in order to negotiate on behalf of the...
Armstrong v. Redford, [1920] AC 757, at 778 (HL)
"In the course of employment" does not mean during the currency of the engagement, but means in the course of the work which the workman is...
See Also
Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151
The appellant, which operated a restaurant, paid “due-backs” to its servers representing the tips on sales processed on credit and debit cards...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | net tips on restaurant credit card sales distributed to the servers were earnings "paid" to them | 236 |
Lussier v. Agence du revenu du Québec, 2022 QCCQ 9
The taxpayer, who was employed by an insurance company (“BMO”) as the business development manager, was in charge of the account for a...
Filion v. Agence du revenu du Québec, 2020 QCCQ 3024
The taxpayer, who was a deputy in the Quebec National Assembly, and who owned the building in which his constituency office was located, directed...
Aubin v. Agence du revenu du Québec, 2019 QCCQ 6243
A senior employee (Aubin) of the National Bank of Canada (the “Bank”) was invited by an important client of the Bank (“Colabor”) to...
Kyard Capital 2007 Inc. v. Agence du revenu du Québec, 2019 QCCQ 1617
The individual taxpayer (“Fontaine”) was the president and majority shareholder of a corporation (“Kyard”) that earned fees from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | no shareholder benefit in paying legal fees of individual shareholder defending against suit (that threatened corporation's business) brought by ex-spouse | 267 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | unnecessary to waive privilege in order to substantiate the nature of legal services provided | 143 |
Pelletier v. Agence du revenu du Québec, 2018 QCCQ 1655
The taxpayer was a commissioner of the Quebec Employment Injury Board who, in order to perform that role, was required by statute to be a member...
Scott v. The Queen, 2017 TCC 224
In 1980, Nortel had established a health and welfare trust (the “HWT”) for its employees. Following its insolvency and filing under the CCAA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) - Paragraph 89(1)(a) | trust return not admitted at trial opening where no previous notice and not relied upon by CRA | 229 |
| Tax Topics - Income Tax Act - 101-110 - Section 107.1 - Paragraph 107.1(a) | s. 107.1(a) in effect produced a rollover on cash distribution of mooted benefits | 181 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(iii) | payment made as compensation for termination of monthly death benefits was paid, at the least, in lieu of a death benefit | 249 |
| Tax Topics - General Concepts - Stare Decisis | Supreme Court obiter accorded deference | 153 |
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts | 207 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | termination payment that did not come within s. 6(4) should be treated as excluded from s. 6(1)(a) | 153 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(4) | lump sum received as compensation for no longer benefiting from contributions to a group life insurance policy did not come within the terms of s. 6(4) | 334 |
RFC 2012 Plc v. Advocate General for Scotland, [2017] UKSC 45
Companies, including the taxpayer (“RFC”), within the Murray International group of companies, which wished to benefit an employee (generally,...
Smith v. The Queen, 2017 TCC 62 (Informal Procedure)
The taxpayer was employed by Jazz Aviation LP (“Jazz”) as a flight attendant. Based on his home location, a car was his only means of getting...
Blank v Commissioner of Taxation, [2016] HCA 42
The taxpayer was employed by Glencore International AG (“GI”), an international commodity trading business incorporated in Switzerland, or a...
Advocate Gen. for Scotland v. Murray Group Holdings Ltd., [2015] CSIH 77, [2015] BTC 36 (Ct. of Ses. (Inner House, 2nd)), aff'd sub nomine RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Scotland) [2017] UKSC 45
A company in the Murray Group of companies which wished to benefit one of its employees (generally, a footballer or executive) made a cash payment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | Scottish Court of Session entitled to deal with questions of English law | 300 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | Scottish and English trust concepts had similar practical effect | 90 |
Blank v. Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42
The taxpayer was employed by Glencore International AG (“GI”) or a subsidiary from November 1991 to December 2006, with his employment in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 286 |
| Tax Topics - General Concepts - Payment & Receipt | payments under phantom units not received when they vested | 344 |
Shaw v. The Queen, 2013 DTC 1214 [at 1193], 2013 TCC 256
The taxpayer and eight other managers worked for a business corporation ("Robert Ltd.") owned by an individual ("Robert"). Robert had Robert...
Morissette v. The Queen, 2013 DTC 1002 [at 21], 2012 TCC 37 (Informal Procedure)
CRA issued a directive stating that meal allowances of over $17 per meal would be considered unreasonable, and on that basis the taxpayer's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | 99 |
Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure)
The taxpayer and her husband were both members of the clergy who ministered to a congregation. The taxpayer's husband's housing allowance covered...
Suffolk v. The Queen, 2010 DTC 1201 [at 3509], 2010 TCC 295 (Informal Procedure)
When the taxpayer moved her employment from Australia to Canada, her employer reimbursed her for the cost of purchasing various new appliances, as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 105 |
Schroter v. The Queen, 2009 DTC 205, 2008 TCC 681 (Informal Procedure), aff'd respecting the first taxpayer sub nom. Schroter, 2010 DTC 5062, 2010 FCA 98
The first taxpayer was found to have received a taxable benefit upon being given a parking pass because it was awarded on the basis of his...
Schutz v. The Queen, 2009 DTC 19, 2008 TCC 523
Rossiter, ACJ applied discounts of 25% to 80% to what otherwise would be the fair market value of accommodation provided on campus to faculty and...
McCreath v. The Queen, 2008 DTC 5086, 2008 TCC 595
The taxpayer was required to include in his income a per-kilometre travel allowance paid to him by his employer, the Nova Scotia Liquor...
Savard v. The Queen, 2008 TCC 62
In finding that legal and other fees incurred by the taxpayer in connection with his prosecution for crimes committed while he was employed by a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | mere error is insufficient | 116 |
Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure)
The taxpayer, who did not like to golf, was required by his employer to belong to a golf club. He used the facilities only very occasionally. The...
Bilodeau c. La Reine, 2008 DTC 2870, 2004 TCC 685
Before going on to find that legal fees incurred by the taxpayer in successfully defending its president from criminal charges laid on the basis...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 97 |
Adler v. The Queen, 2007 DTC 783, 2007 TCC 272
Free parking passes provided to various employees of the Telus which enabled them to park at parking facilities constituted taxable benefits, with...
Henley v. The Queen, 2006 DTC 3431, 2006 TCC 347, aff'd supra 2008 DTC 6017, 2007 FCA 370
The taxpayer's employer ("Canaccord" - a broker dealer) was issued broker compensation warrants in connection with an equity treasury financing by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Options | 25 |
O'Flynn v. The Queen, 2005 DTC 556, 2005 TCC 230 (Informal Procedure)
The taxpayers were able to establish that a dental plan was available to all employees of the corporate taxpayer notwithstanding that only members...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 63 |
Killinger v. The Queen, 2004 DTC 2058, 2003 TCC 904
When it was determined that the taxpayer was not eligible for the overseas employment tax credit, his employer paid him two lump sums, upon the...
McGoldrick v. The Queen, 2003 DTC 1375, 2003 TCC 427 (Informal Procedure), aff'd supra
The employee was provided meals free of charge at the cafeteria of his employee (the Casino Rama) and effectively was forced to eat there as...
Deputy Minister of Revenue for Quebec v. Confederation Des Caisses Populaires et d'Economie Desjardins Du Quebec, 2002 DTC 7404 (Que. CA)
The reimbursement of meal expenses [and transportation expenses] incurred working overtime did not give rise to a taxable benefit, given that such...
Anderson v. The Queen, 2002 DTC 1876 (TCC)
The taxpayer, who was a tradesman employed by a natural gas utility, kept all the tools and instruments required by him to maintain and repair the...
Chow v. The Queen, 2001 DTC 164 (TCC)
The provision of free parking privileges to two employees of Telus did not give rise to employment benefits to the employees given that in the...
Bure v. The Queen, 2000 DTC 1507 (TCC)
A fee paid by a hockey club directly to an agent of the taxpayer who negotiated a contract between the taxpayer and the hockey club represented a...
Tremblay v. Québec (Sous-ministre du Revenu), 1999 CanLII 10635 (Court of Quebec)
The taxpayer, who was a Crown attorney employed by the Quebec government, was found by Bossé J to have received a taxable benefit by virtue of...
Saskatchewan Telecommunications v. The Queen, 99 DTC 1306 (TCC)
No benefit was conferred by the taxpayer on its employees through the provision to them of parking stalls at substantially less than the market...
Dunlap v. The Queen, 98 DTC 2053, [1998] 4 CTC 2644 (TCC)
The taxpayer received a benefit from employment equal to the preset per-person charge paid by his employer to a hotel for the cost of the taxpayer...
Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC)
A lump sum payment made to the taxpayer by her disability insurer in settlement of her claim for long-term disability benefits was not taxable to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 63 |
Jex v. R., 98 DTC 1377, [1998] 2 C.T.C. 2688 (TCC)
Tuition reimbursement payments received by the taxpayer from his employer (Revenue Canada) for successfully obtaining an accounting professional...
Douglas v. R., 98 DTC 1001, [1998] 2 C.T.C. 2095 (TCC)
Three annual lump sum payments received by the taxpayer totalling $15,000 to compensate him for higher real estate costs in the city to which he...
Gordon v. R., 97 DTC 1529, [1997] 2 CTC 2264 (TCC)
Amounts that the taxpayer, a police constable with the Metropolitan Toronto Police Force, received from third parties for providing off-duty...
Siwik v. The Queen, 96 DTC 1678, [1996] 2 CTC 2417 (TCC) (Informal Procedure)
The taxpayer did not receive employment benefit by virtue of an interest-free home relocation loan made to him. There was no relevant distinction...
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 be benefits under s. 6 as well as being income by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 30 |
Pezzelato v. The Queen, 96 DTC 1285 (TCC)
The taxpayer's employer loaned him $250,000 to purchase a home on his move from Ingersoll, Ontario to Toronto because the taxpayer could not sell...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Res Judicata | 126 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | 71 |
Mommersteeg and Giffen v. The Queen, 96 DTC 1011, [1995] 2 CTC 2767 (TCC)
"Free" air travel received by members of the taxpayers' families as a result of the taxpayers' participation in frequent flyer plans represented a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | 58 |
Cook v. The Queen, 95 DTC 853, [1995] 1 CTC 2251 (TCC)
A lump sum that the taxpayer received in settlement of her action against Great-West Life Insurance Company for its denial of benefits under a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | 54 |
Bolton v. The Queen, 95 DTC 277, [1993] 2 CTC 3203
In finding that the taxpayer received a benefit when a second mortgage on his Alberta home owing by him to his employer was settled for less than...
Zaugg v. The Queen, 94 DTC 1882, [1994] 2 CTC 2425 (TCC)
Interest subsidy payments paid directly by the taxpayer's employer that were calculated to compensate him for the higher mortgage that he required...
Norris v. The Queen, 94 DTC 1478, [1994] 1 CTC 2495 (TCC)
A loan owing by the taxpayer to a corporation to which he provided his services in his capacity as employee of a management company constituted...
Stevens v. MNR, 93 DTC 291, [1993] 1 CTC 2429 (TCC)
The taxpayer, who was the employee of a company that assembled and sold tour packages, was found to have received a taxable benefit equal to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 46 |
Pepper v. Hart, [1992] BTC 591 (HL)
A private college operated a concessionary scheme allowing sons of staff members to attend the school for 20% of the normal fees. In finding that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Parliamentary history to be consulted only in limited circumstances | 109 |
Mairs v. Haughey, [1992] BTC 373 (C.A.)
A lump sum which an employee of a company received from the Department of Economic Development in consideration for giving up his rights under a...
O'Leary v. McKinlay, [1991] BTC 37 (Ch. D.)
An arrangement under which the taxpayer's employers made an interest-free loan, repayable on demand, to a trust of which the taxpayer was the...
Dundas v. MNR, 90 DTC 1529, [1990] 1 CTC 2492 (TCC)
On the assumption that a payment made to a taxpayer in respect of the termination of his rights under a stock option agreement by virtue of an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 72 |
Glynn v. C.I.R. (Hong Kong), [1990] BTC 129 (PC)
The taxpayer was held to have derived a "perquisite" of employment equal to the amount of his daughter's school fees which his employer had agreed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Prior Cases | 56 |
Otter v. Norman, [1988] 3 WLR 321 (HL)
The provision of a continental breakfast was "board".
Pellizzari v. MNR, 87 DTC 56, [1987] 1 CTC 2106 (TCC)
The taxpayer, and the corporation of which he was sole shareholder, director and officer, were charged under the Criminal Code in connection with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | 75 | |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | benefit qua employee | 155 |
Abbott v. Philbin, [1961] AC 352, [1960] 2 All E.R. 763, : [1963] UKHL TC_39_82 (HL)
An executive in October 1954 was granted by his employer upon the payment by him of £20 a non-transferable option to acquire, within the...
Wilkins v. Rogerson (1960), 39 TC 344 (C.A.)
The taxpayer's employer advised its male employees that if they went to a tailor to be fitted for any combination of a suit, overcoat or raincoat,...
Administrative Policy
30 June 2022 Internal T.I. 2022-0936671I7 F - Frais de déplacement
Given the great distance between the residence of new employees hired by the employer for a 24-month period and the employer's offices, they work...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) | per-kilometer allowances for one-time travel between home office and employer’s office qualified under s. 6(1)(b)(vii.1 | 252 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | one-time travel between home office and employer’s office did not qualify as travel away from the employer’s establishment | 247 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) | potential exclusion of allowances for meals and hotels paid for travel to a remote work site (an office) of the employer where the employees stay for 3 days | 361 |
3 May 2022 CALU Roundtable Q. 8, 2022-0928871C6 - Employee benefits and Life Insurance
An employer (Opco) acquires a term life insurance policy on the life of a key employee with whom it deals at arm’s length. The employee’s...
27 August 2020 Internal T.I. 2016-0675801I7 F - Prestations de maternité complémentaires
Regarding the tax treatment of supplementary maternity benefits paid under a plan for Quebec's subsidized childcare centres, the Directorate...
19 November 2020 External T.I. 2020-0848111E5 F - Remboursement d'équipement de bureau pour le télétravail
In 2020-0845431C6, CRA indicated that, in the COVID-19 context, it was “prepared to accept that the reimbursement, upon presentation of...
27 October 2020 CTF Roundtable Q. 13, 2020-0861021C6 - Reimbursement of Equipment
In 2020-0845431C6, CRA indicated that, in the COVID-19 context, it is willing to treat the reimbursement of an amount not exceeding $500 for the...
14 April 2020 APFF Roundtable Q. 5, 2020-0845431C6 F - Avantage imposable - télétravail / Taxable benefit
In the context of a teleconference on COVID-19, CRA confirmed that payments made by an employer to its employees, to enable them to equip...
23 August 2019 External T.I. 2018-0779191E5 - Crowdfunding Contribution by Employer
An employee with a recently-born child with a condition that required costly therapy, established a donation-based crowdfunding campaign to help...
31 July 2019 External T.I. 2019-0798361E5 - Business use of vehicles – maintenance employees
Maintenance staff of the employer work rotating standby shifts to service a large number of multi-unit buildings of the employer. Such Staff are...
4 December 2018 TEI Roundtable Q. E2, 2018-0782361C6 - TEI 2018 Conference Question E2: S2-F3-C2
What is the status of Folio S2-F3-C2? CRA responded:
At the Minister’s request, [the Folio] was removed in October 2017 from the tax pages of...
14 May 2019 CLHIA Roundtable Q. 2, 2019-0799051C6 - 2019 CLHIA Roundtable - 148(7) questions
As a result of an arm's length employee B no longer being considered to be a key employee, her employer (Corporation A) transfers its “key...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 148 - Subsection 148(7) - Paragraph 148(7)(b) | cost of policy gratuitously transferred to arm's length employee determined under s. 148(7)(b) rather than s. 52(1) | 176 |
19 March 2019 External T.I. 2018-0748731E5 - Taxation of Settlement Amounts
Before concluding that lump-sum awards that the Labour Board ordered an employer to pay to employees for having committed an unfair labour...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | award received by unionized employees based on an unfair labour practice of their employer was a non-taxable receipt | 188 |
26 March 2019 External T.I. 2017-0729441E5 - Employee insurance discounts
Employees of an insurance broker (“Employer”) who acquire insurance coverage for personal purposes (e.g., home or automobile insurance)...
23 January 2012 External T.I. 2011-0424671E5 F - Avantage imposable - Stationnement
Is parking provided free of charge to an employee, who is required to work outside the employer’s place of business on certain occasions in...
29 March 2012 External T.I. 2011-0424791E5 F - Imposition du remboursement du permis de conduire
An employer reimburses the standard cost of a driver’s licence for employees, who, without a driver's licence, would be unable to meet the...
2 May 2012 External T.I. 2011-0431701E5 F - Commissions sur une police d’assurance-vie
An employee of an insurance policy receives commissions on his purchase of (i) two 10-year term life insurance policies for which (in the first...
5 October 2018 APFF Roundtable Q. 7, 2018-0768781C6 F - Avantage en vertu d’un emploi
CRA declined to comment on the treatment of amounts paid for the travel of spouse and children of a professor spending sabbatical time overseas...
9 April 2018 Internal T.I. 2017-0731251I7 F - Activités mondaines
Where an employer offers, free of charge, to all its employees, a party or other social event whose cost per person does not exceed $150, is the...
24 January 2018 External T.I. 2016-0645911E5 F - Avantage imposable - Stationnement
In response to a query as to whether free employer-provided parking was a taxable benefit, CRA stated:
[T]here is no taxable benefit for an...
21 March 2018 Ministerial Correspondence 2017-0729161M4 - Taxability of employee discounts
As part of its response to correspondence about media reports on the taxation of discounts on merchandise received by employees, CRA stated:
The...
5 March 2018 Ministerial Correspondence 2017-0726641M4 - Taxability of employee discounts
In response to a query on the taxation of discounts on merchandise received by employees and the effect of Folio S2-F3-C2, CRA indicated that the...
AD-18-01: "Taxable Benefit for the Personal Use of an Aircraft" 17 March 2018
Effective date
The guidance contained in this communique is applicable to taxable benefits arising from the personal use of aircraft for T1...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 428 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | non-deductibility where personal use of corporate aircraft by shareholders | 130 |
14 September 2017 Roundtable, 2017-0703881C6 - CPA Alberta 2017 Q17: Electric Vehicle Taxable Benefits
An employee who has been provided with an electric car by an employer for use in performing his or her employment duties, and a charging station...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) | operating expense benefit from vehicle charging station reduced by employee's related personal electricity bill | 90 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | requirements for employee deduction of electricity costs for home vehicle charging station | 185 |
17 February 2017 External T.I. 2016-0662341E5 - Airline passes – retired and current employees
Will S2-F3-C2 be revised to reflect the administrative policies in IT-470R, paras. 42, 44 respecting standby airline passes provided to current...
15 November 2016 TEI Roundtable Q. 1, 2016-0670911C6 - Agenda questions for November 2016 liaison meeting
a. “Incentive” Trips (S2-F3-C2, para. 2.25)
Would CRA amend S2-F3-C2, para. 2.25 (“However, where an employee receives a trip as an...
24 June 2016 External T.I. 2015-0571471E5 F - Passe de ski familiale
An employer operates a ski resort open to the public and offers its employees a family ski pass, that provides access to the ski or snowboard runs...
7 October 2016 APFF Roundtable, Q.8
A timesharing condo of Corporation A is provided through the property manager to the public at $150 per day, with the manager then paying rent of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
In response to an inquiry on the taxability of the reimbursement of meal expenses to employees, CRA stated:
[A] meal expense reimbursement for...
S2-F3-C2 - Benefits and Allowances Received from Employment
Benefit qua shareholder
2.3 Unless the particular facts establish otherwise, there is a general presumption that an employee-shareholder receives...
9 October 2015 APFF Roundtable Q. 20, 2015-0595681C6 F - Avantages imposables / dépenses d’entreprise
It is "the CRA’s position is that when an employer offers free-of-charge, to all employees, a party or other social event, there is no taxable...
5 March 2015 External T.I. 2014-0553241E5 F - Bornes de recharge avantage imposable
An employer installs a charging station for electric vehicles at the workplace. Is there a taxable benefit? CRA responded:
[T]here is only one...
4 February 2015 Internal T.I. 2014-0561571I7 F - Remboursement des frais d'activité physique
Within the context of its "Health Program," the "Employer" reimburses XX% of physical activity expenses incurred by all its employees up to $XXX...
18 December 2014 External T.I. 2014-0523711E5 F - Allocation pour déménagement - achat de meubles
associated Canadian corporation) at a Canadian location. Company X wishes to provide him with relocation compensation that Mr. X could use to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 174 |
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement
The "Employee,” who worked and resided in Canada at "Location 1," was assigned abroad by his “Employer” (to "Location 2"). In a subsequent...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)) | 381 |
| 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 | 263 |
7 January 2013 External T.I. 2012-0460021E5 F - Remboursement de cotisations à un club
Are paramedics required to include a benefit in computing their income when their employer reimburses them for the cost of membership fees in a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) | denial applies to fitness centre fees, irrespective of benefit to employer | 48 |
25 April 2014 External T.I. 2013-0515621E5 F - Frais de voyage / Travelling expenses
An employee, who must undergo training outside the country, is allowed to be accompanied by a friend (who has no connection to the employer’s...
11 February 2014 External T.I. 2013-0507421E5 - Taxable benefit - travel expenses
If an individual has multiple regular places of employment (RPE) and travels between them during the day, the trip from the individual’s home to...
2014 Ruling 2013-0514561R3 - Payment in lieu of continued PHSP coverage
underline;">: Background. Canco is an unlimited liability company, which disposed of its businesses prior to the initial court order under CCAA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 119 |
S2-F1-C1 - Health and Welfare Trusts
Employer contributions
1.32 An employee does not receive or enjoy a benefit at the time the employer makes a contribution to the health and...
18 November 2014 External T.I. 2012-0457981E5 - Restorative payment to registered plan
Employer accidentally missed contributing, to a group RRSP or defined contribution pension plan, the Employer's portion on behalf of an employee...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 159 |
| Tax Topics - Income Tax Act - Section 204.1 - Subsection 204.1(2.1) | employer restorative payment to RRSP or RPP to compensate for tort | 83 |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(i) | employer restorative payment to RRSP or RPP to compensate for tort | 159 |
6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer
The payment of the reasonable expenses of a DPSP or SERP (that is an SDA or RCA), such as management fees and brokerage, by the employer will not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Retirement Savings Plan | LIRA treated as RRSP | 126 |
S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime
1.5 …]S]ometimes individuals receive a voluntary payment or other valuable transfer or benefit by virtue of an office or employment from an...
Employer-promoted contests
1.25
Where an employer accustomed to awarding employees with a bonus establishes a scheme or giveaway contest in which the bonus or some amount in...
11 September 2014 External T.I. 2013-0495091E5 - Reimbursement of employee's foreign tax
Under the tax laws of Country A (a non-Treaty country), Canadian resident employees of a Canadian employer who are working there are considered by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) | non-creditable foreign income taxes levied on sources outside that country | 114 |
16 April 2014 External T.I. 2013-0514521E5 - Employer-paid Personal Trainer and Nutritionist
Where an employer pays, in full or part, for the cost for a personal trainer or nutritionist for its employees, the employees would generally be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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" | 157 |
27 May 2014 Internal T.I. 2014-0521631I7 F - Déductibilité d'un alcoomètre
An employer pays for the costs of installation and monthly recalibration of an alcohol interlock in the vehicle of one of its employees, which is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | not necessary to show that expenditure generated income - and potential deduction where 20% personal use | 126 |
10 April 2014 External T.I. 2013-0514321E5 - Donated vacation
Employees, who are otherwise entitled to convert their vacation leave to cash, may donate a portion of their annual vacation entitlements for use...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | donated vacation/no double taxation | 202 |
18 December 2013 Internal T.I. 2012-0472211I7 F - Voyages offerts par une compagnie
The corporate "Taxpayer" annually offers an annual free trip to a southern location (perhaps a Caribbean resort) to its associated brokers and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 excluded if s. 6(1)(a) benefit to them qua employee | 178 |
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(4) - Paragraph 67.1(4)(b) | Caribbean sales incentive trip is "entertainment" | 175 |
| Tax Topics - Income Tax Act - Section 9 - Nature of Income | Caribbean sales incentive trip provided to incorporated sales reps was s. 9 income to their corp to extent of personal portion | 171 |
19 February 2014 External T.I. 2013-0508501E5 - Taxable benefit - medical test
Before concluding (following 2001-009280) that "any employer-paid medical examination that was not required as a condition of employment will give...
30 December 2013 External T.I. 2013-0501351E5 - Employee award
After stating "that a taxable benefit may exist where there is any connection between a benefit and the particular office or employment," CRA...
10 December 2013 External T.I. 2013-0490621E5 - Taxation of gift from parent to teacher
A private charitable foundation, associated with a private school, holds a fundraising gala for the benefit of the school. The teachers are urged...
26 November 2013 External T.I. 2013-0496251E5 - Workers compensation payments
An advance is provided by the employer to an employee in anticipation of a workers' compensation award. CRA stated:
Where it can be established...
18 November 2013 External T.I. 2013-0494891E5 - Taxability Scholarship Funds Received by Employees
A registered charity (the "Foundation") raises funds for the "Organization". Under the terms of the donation agreement between the Foundation and...
4 September 2013 Internal T.I. 2013-0497401I7 F - Remboursement partiel de frais d'abonnement
As an incentive to improve the physical condition of Employees, a committee of the Employer wants to put in place a program that would provide...
26 September 2013 External T.I. 2013-0497101E5 F - Avantage imposable consenti par un actionnaire
Is a gift received by an employee of a corporation from a shareholder manager, that would have been taxable under s. 6(1)(a) had it been provided...
6 September 2013 External T.I. 2012-0463501E5 - Reduced Interest Rate Credit Cards
The correspondent asked about the tax treatment of an employee of a financial institution who receives a credit card bearing interest on credit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) | 195 |
15 April 2013 Internal T.I. 2012-0471161I7 F - Avantage imposable - Taxable Benefit
CRA indicated that:
- transportation passes provided by a bus transportation company to a member of its board of directors did not give rise to a...
13 June 2013 External T.I. 2013-0487931E5 F - Repas fournis gratuitement
Employees ("Affected Employees") who worked with children during the lunch and snack period in an early childhood centre ("ECC") were required to...
17 June 2013 External T.I. 2012-0465031E5 F - Paiements pour publicité sur un véhicule
A corporate employer, in addition to paying its employees an allowance for their use of their automobiles that is based solely on the number of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) | being paid separately for displaying company logo on car may render a Reg. 7306 allowance unreasonable | 142 |
12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts
It is contemplated that a lump sum would be paid to the individual plaintiffs in a class action suit in settlement of their allegation that...
12 July 2013 External T.I. 2013-0496281E5 - Disaster relief payment to employees
Disaster relief payments from employer to employee will not be considered employment income if "the individual received the Payment in his or her...
13 February 2013 External T.I. 2012-0443331E5 - Are gifts to elected officials taxable?
In response to the question as to whether gifts over $100 given to an elected official considered a taxable benefit, CRA stated:
Elected officials...
17 May 2013 CLHIA Roundtable, 2013-0479111C6 - WLRP Reimbursement by Insurance Corp Due to Error
The correspondent wrote that, if an employee receives amounts under a wage replacement plan and the employer and insurer mistakenly believe the...
28 March 2013 External T.I. 2012-0460031E5 F - Prime pour partager chambre à deux
Employees of a construction services company (the “Employer"), who are working at a remote construction facility, are provided accommodation and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | T4As to be issued by employer for allowance paid by 3rd-party customer to employees | 144 |
20 November 2012 External T.I. 2012-0466891E5 F - Non-Cash Gifts and Non-Cash Awards
Before confirming the deductibility to the employer of gifts and awards made to employees, CRA stated:
The Agency's policy is to allow an employer...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | gifts and awards to employee are deductible even if within $500 tax-free amount | 98 |
7 November 2012 External T.I. 2012-0466681E5 F - Frais de gestion environnementale
The "écofrais," which vendors of various types of electronic products are now required under Quebec law to (at their option) add to or include in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Other | mandatory ecocharges added to cost of electronic goods also included in their FMV | 185 |
26 July 2012 External T.I. 2011-0431681E5 - Taxable Benefits – Recreational Facilities
CRA stated:
[A] taxable benefit would not generally arise in situations where an employer provides an in-house recreational facility and the...
26 July 2012 External T.I. 2011-0430971E5 - Employee Discount Program
Groceries are considered "merchandise" for purposes of para. 2 of IT-470R (respecting employeee discount programs).
22 February 2012 External T.I. 2011-0424601E5 F - Scholarships and bursaries paid by a firm
- Does s. 6 or 56(1)(n) apply to a student, who has been hired by a professional firm for the summer, and then is provided with a $2,500 bursary...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | potential qualification under s. 56(1)(n) if bursary paid by employer while student not a summer student or permanent employee | 135 |
29 November 2011 CTF Roundtable, 2011-0425801C6 - Taxable benefit - employee computer equipment
CRA was asked to comment on "bring-your-own-device" programs for employees, under which the employee is provided with a fixed amount to purchase...
18 September 2012 External T.I. 2011-0423941E5 F - Entreprise de prestation de services personnels
Respecting a cell phone provided by a personal services business (PSB) to an employee and used 60% for employment purposes, CRA stated:
Since...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(p) - Subparagraph 18(1)(p)(ii) | cost of benefit to corp generally equals allowance amount and can be the cost of a non-s. 6 benefit – however no benefit if cell phone used primarily in course of employment | 288 |
30 May 2012 Internal T.I. 2012-0434471I7 F - Remise de prix non monétaires aux employés
The Directorate first referenced its policy on non-monetary gifts.
[T]he Agency's policy is to allow an employer to give an unlimited number of...
10 May 2012 External T.I. 2012-0440731E5 F - Employer-provided gifts & Awards
A corporation rewards employees (e.g., for achieving numbers of years of service) by awarding them points that can be applied to purchase 40...
14 October 2011 Internal T.I. 2011-0410781I7 F - Repas fournis gratuitement
Respecting a proposal that employees would receive a catered meal service during their shifts, CRA stated:
[T]o the extent … the provision of...
7 October 2011 Roundtable, 2011-0411941C6 F - Covoiturage
Under an employer-organized carpooling program, an employee driving another to work receives a 50% reimbursement of properly documented and...
29 September 2011 External T.I. 2011-0405391E5 F - Utilisation d'un aéronef
A corporation's aircraft makes a commercial flight on which seats are still available, for which the price charged is $XXXXXXXXXX. An employee or...
30 September 2011 Internal T.I. 2011-0393171I7 F - Representation or other special allowances
A member of the Canadian armed forces was assigned to the U.S. and occupied an apartment there for several years and did not maintain a residence...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) | foreign service premium received by armed forces member so qualified | 182 |
8 October 2010 Roundtable, 2010-0373451C6 F - Avantages imposables et limite de 100$
When asked to comment on the $100 limit in IT-470R, para. 9 for benefits conferred on employees at social functions or events, CRA stated:
(a)...
24 September 2010 External T.I. 2010-0366661E5 F - Allocations de repas
Where a blue-collar employee of a City works overtime for more than a certain number of hours above the regular hours of work, a meal allowance is...
28 September 2010 External T.I. 2010-0357141E5 F - Prix de présence et tirages
An insurance company, which pays commissions to a network of independent brokerage offices, awarded a door prize worth $1,500 to one of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Nature of Income | business income from draw won by brokerage | 79 |
13 April 2010 External T.I. 2010-0382791E5 F - Logement offert gratuitement à un pasteur
A pastor occupied, free of charge, housing owned by the church having a monthly market value of $750. The pastor did not receive fixed weekly...
21 June 2010 External T.I. 2010-0355971E5 F - Montants versés à des administrateurs
A not-for-profit organization described in s. 149(1)(l) (the “Organization”) operates in two different regions and maintains two...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(3.1) | potential exclusion for part-time directors who receive travel allowance for travel to out-of-region board meetings | 130 |
19 May 2010 External T.I. 2009-0342651E5 F - Remboursement de dépenses et allocations
A reimbursement for the costs the employee, incurred during a move, to obtain a certificate of location, appraisal or inspection of the employee's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | first $650 of allowance to cover moving costs not taxable | 54 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(23) | reimbursement of expenses to obtain a mortgage is included | 35 |
4 March 2010 External T.I. 2009-0343851E5 F - Remboursement des cotisations à un club
Before concluding that it appeared likely that there was a taxable benefit from partial reimbursements to employees of fees for the use of...
4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement
After finding that the s. 67.1 limitation did not apply to gifts of property to an employee of a customer responsible for purchases, the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1) | s. 67.1 limitation does not apply to gifts of equipment used to entertain the recipient | 118 |
23 February 2010 Internal T.I. 2010-0356121I7 F - Avantage imposable - appareils auditifs
An employee with a hearing loss was prescribed hearing aids by an audiologist, and subsequently submitted an expense claim to his employer under...
30 April 2009 External T.I. 2009-0312171E5 - Taxable Benefits
Where an employer pays the premiums under a policy owned by an employee, such premiums will be considered an employee benefit under s. 6(1)(a).
19 March 2009 Internal T.I. 2009-0306971I7 F - 6801(d): Traitement fiscal pour l'employé
Participants in a DSU plan described in Reg. 6801(d) had elected to receive bonuses as credits to their DSU notional accounts based on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(d) | DSU cash-out amount is employment income | 95 |
15 April 2008 External T.I. 2006-0216791E5 F - Frais de déplacement-Personnel VS Aff.
In finding that amounts paid to an elected school trustee to reimburse for mileage to and from the school board's administrative office should be...
5 March 2008 External T.I. 2007-0256291E5 F - Bénévoles
Workers for a registered charity provide their services in accordance with an established schedule (e.g., three or seven hours a day), are...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | requirement to report on T4A amounts paid to service provider greater than $500 inapplicable to charity volunteers who donate the amount back to the charity | 114 |
25 February 2008 Internal T.I. 2007-0243871I7 F - Avantages imposables
A corporation that was solely owned by the non-resident wife of Mr. A paid various personal expenses of him. Should they be included in his...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | s. 246(1) only used as a fallback provision | 70 |
23 January 2008 External T.I. 2007-0236051E5 F - Frais de relocalisation
Regarding whether amounts paid to an employee to compensate for the expenses incurred in a relocation from employment in Seattle to employment in...
17 July 2007 Internal T.I. 2007-0241701I7 F - Remboursement de primes versées à un RPAM
A public service employee on leave without pay wished coverage under the Public Service Health Care Plan and the Public Service Dental Care Plan...
5 June 2007 External T.I. 2006-0174521E5 F - Avantages imposables - Ordinateur et Internet
A school board is planning to computerize the Council of Commissioners. As part of the project, A school board will loan computers worth $1,500...
20 February 2007 External T.I. 2006-0210291E5 F - Remboursement des billets d'avion
A taxpayer's administrative policy regarding the air travel of its executives and directors in the performance of their duties is that air travel...
15 December 2006 External T.I. 2005-0159931E5 F - Frais de fonctionnement et allocation automobile
After confirming that an allowance paid to an employee as compensation for the use of the employee’s personal vehicle in the performance of the...
24 October 2006 Internal T.I. 2006-0203901I7 F - Avantage automobile
Under a collective agreement for transit workers, workers who finish work after public transportation has shut down or who must go to work before...
20 July 2006 External T.I. 2005-0124101E5 F - Avantages imposables à des employés
Is the provision or reimbursement of the cost of a meal by the employer, or the payment of a reasonable allowance to defray the cost of meal, a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | temporary position of unionized employee with union is an "office" | 27 |
17 February 2006 External T.I. 2005-0153931E5 F - Primes d'installation médecins
Regarding a location incentive program of the Quebec government for medical practitioners setting up in designated territories, and after...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | signing bonuses to medical practitioners to establish in remote areas are taxable | 86 |
6 July 2005 External T.I. 2005-0123311E5 F - paiement à employé pour règlement d'un litige
An employee was requested by his employer to exercise stock options (giving rise to a s. 7(1)(a) benefit of $5 per share, equaling the $10 FMV of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | compensation for capital loss on stock option shares amount was taxed on capital account | 175 |
9 June 2005 Internal T.I. 2005-0115481I7 F - Avantages imposables/voyages
The Corporation sells products to incorporated or unincorporated retailers, awards them dollar-amount points based on their volumes of purchases,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2) - Paragraph 200(2)(g) | T4As required to be issued to shareholder-employees of customers who were identifiable as receiving free trips – but not for sole proprietor customers | 126 |
1 April 2005 External T.I. 2004-0097171E5 F - Item gagné lors d'un tirage
Prior to the closure of a company division, the social club of that division decided to use up the funds in the club fund (to which the employer...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | position on exempt lottery winnings did not apply to extent prize was indirectly funded by employer | 158 |
23 February 2005 External T.I. 2004-0093921E5 F - Déménagement d'un employé-Paiement de frais
The corporation hired someone to search for accommodation in Canada of its new president, who was moving to Canada to take up his position, and to...
28 February 2005 Internal T.I. 2004-0103991I7 F - Remboursement de frais de scolarité
The taxpayer, who had been employed as a temporary lecturer at a University Department, was hired to work as a professor at the Department upon...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | agreement of employer to pay tuition would have been taxable under s. 6(3) if a benefit | 122 |
8 February 2005 Internal T.I. 2004-0099681I7 F - Remboursement de frais de déménagement
A new employee previously living more than 40 kilometres from the employer’s plant was paid a daily allowance of $50 per day for 28 days, to...
27 October 2004 External T.I. 2004-0080191E5 F - Paragraphes 6(1) et 6(2) de la Loi
An employee, after being subject to a standby charge for four years pursuant to s. 6(1)(e), purchased the automobile from his employer for less...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(5) | benefit from bargain purchase of car from employer not reduced by previous s. 15(5) standby charges | 136 |
4 March 2004 External T.I. 2003-0049831E5 F - Allocation pour l'achat d'ordinateur
Employees are required to acquire, at their own expense, a laptop or computer to be used in the course of their work (the "equipment"). This...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | monthly home computer allowance was taxable | 84 |
25 February 2004 External T.I. 2003-0042461E5 F - Invalidité d'un actionnaire/admin./employé
A corporation, which is the policyholder and beneficiary of an insurance policy protecting it against the disability of its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | premiums paid by corporation on disability policy on its principal employee are non-deductible | 112 |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | disability benefits received by corporation to fund continuing salary-equivalent payments to its chief employee are not income | 116 |
24 February 2004 External T.I. 2003-0041121E5 F - Avantages imposables-installations récréatives
A resort and conference centre which, in addition to offering accommodation, food, drink and other services, operates a ski centre, golf course...
23 January 2004 Internal T.I. 2003-0051931I7 - Damages Paid to RPP and RRSP
Damages in respect of breach of contract or a tort paid by an employer to compensate for investment losses caused by the employer as administrator...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(2) - Paragraph 146.3(2)(f) | 73 |
9 January 2004 Internal T.I. 2003-0031601I7 F - Air Miles :employés/employeurs
When a shareholder or employee uses the employee’s credit card both for company business purposes (expenses for which the employee is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(4) | s. 69(4) applicable where corporation acquires property with its Air Miles and distributes the property to a shareholder (but not in the case of an arm’s length employee) | 172 |
12 November 2003 External T.I. 2003-0020275 F - RECOMPENSES
Employees are awarded points based on their achievements and their importance, with the accumulation of a certain number of points entitling the...
2 October 2003 External T.I. 2003-0033415 F - FRAIS D'ACCES INTERNET
Employees who carry out their work as tutors from home must have access to a high-speed Internet service and will be reimbursed for all or 50% of...
10 December 2003 External T.I. 2003-0023335 F - COUT D'UN BIEN REMIS EN RECOMPENSE
After an employee attained 20 years of service with Canco, its US parent, in order to reward him, purchased property for the equivalent of C$500,...
24 June 2003 External T.I. 2002-0177145 F - AVANTAGE IMPOSABLE - REPAS
A daycare centre for children under 6 required staff to eat on site with the children in their group in order to encourage them to consume their...
13 June 2003 External T.I. 2002-0177045 F - BOISSONS OFFERTES AUX EMPLOYES
Employees of a company engaged in the manufacturing and marketing of various beverages a provided with quantities of beverages of a brand...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(d) | FMV of free beverages provided to employees included in their income, so that cost of beverages to employer deductible from its income | 59 |
30 May 2003 External T.I. 2003-0182145 F - AVANTAGE IMPOSABLE-VOYAGE
Regarding a corporation which provides trip rewards to customers (so that an employee nominated by a corporate customer goes on the trip along...
25 April 2003 External T.I. 2002-0171075 F - AVANTAGE-POLICE D'ASSURANCE
A corporation is the owner and policyholder of an individual life insurance policy on the life of an employee or shareholder and names the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | s. 15(1) benefit where corporate policyholder pays premiums on policy on shareholder’s life where the revocable beneficiary is the shareholder’s estate | 191 |
14 February 2003 External T.I. 2002-0173195 F - Transfer of Shares
Mr. X, who wholly-owned Canco, gifts, at a time that he is withdrawing from Canco’s management, 51% of his shares to his son (Mr. Y), who is a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | s. 69(1)(b) rather than s. 6(1)(a) generally applicable to gift of majority ownership of CCPC to employee son | 97 |
6 March 2003 External T.I. 2002-0166855 F - CADEAU EN QUASI-SPECES
CCRA indicated that its policy in Income Tax Technical News No. 22 regarding gifts and awards did not extend to cash or cash equivalents, such as...
29 January 2003 External T.I. 2003-0183825 - REIMBURSEMENT OF PERMANENT RESIDENT
Payment of an employee's fees to obtain a permanent residence visa would constitute a taxable employment benefit given that such fees would not be...
23 June 2003 External T.I. 2003-0004795 F - TRANSPORT AU LIEU D'EMPLOI
Employees were required to assemble in a staging area about 60 kilometres from their employer’s mine in order to be transported there in...
7 January 2003 External T.I. 2002-0173245 F - REMBOURSEMENT DEPENSES ET ALLOCATIONS
Reimbursements for snacks that employees were required to provide in meetings with clients of the employer were not taxable.
25 November 2002 External T.I. 2002-0126825 F - AVANTAGE CONFERE A UN EMPLOYE
Employees you rent housing units from their employer are reimbursed by it for their expenses and time in carrying out approved landscaping work or...
29 October 2002 External T.I. 2002-0135815 F - BONI CADEAUX RECOMPENSES
Is a bonus received by employees under a profit-sharing program covered by the gifts or rewards policy set out in Income Tax Technical News No....
3 October 2002 External T.I. 2002-0133525 F - CADEAUX QUASI-MONETAIRES
Xco will encourage excellence by offering rewards to employees in the form of gift certificates which can be exchanged for goods produced or sold...
6 August 2002 Internal T.I. 2002-0130897 F - RECOMPENSES ES QUASI-MONETAIRES
CCRA indicated that the following types of gifts would not come within its new policy in Income Tax Technical News No. 22 regarding gifts and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(d) | s. 67.1(2)(d) exclusion inapplicable to meal or show ticket gifts within ITTN 25 gifts policy | 97 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) - Subparagraph 18(1)(l)(ii) | s. 18(1)(l)(ii) applies irrespective whether the membership is an employer gift within the ITTN 25 gifts policy | 109 |
3 May 2002 External T.I. 2001-0110145 F - avantage imposable-vetements
Where a professor is reimbursed by the university for the cost of a briefcase used to carry documents when travelling in connection with work, for...
20 March 2002 External T.I. 2001-0113815 F - TVQ SUR PRIMES D'ASSURANCE - SALAIRE
Under a wage-loss insurance plan whose premiums are paid in full by the employees, the employer pays the 9% Quebec sales tax on those premiums. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | employee would not be credited with a contribution on paying Quebec sales tax on wage loss plan premiums/ the employer paying them would not be a contribution | 234 |
14 December 2001 Internal T.I. 2001-0114320 F - CADEAUX ON RECOMPENSES
CCRA indicated that the new rules governing employer-provided gifts or awards “do not apply in situations where closely-held corporations give...
30 October 2001 External T.I. 2000-0052765 F - CAISSE D'ENTRAIDE DE DIOCESE
A fund was made up of sums donated by priests, sums donated by other donors through special collections, investment income and certain funds from...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit | amounts voluntarily paid to improve the retirement income of priests who did not have 35 years of service was pension income to them | 98 |
22 May 2001 Internal T.I. 2001-0083987 F - EMPLOYEUR PAYE IMPOT POUR EMPLOYÉ
Employees paid amounts to a charitable foundation for which they received charitable receipts and the Foundation used those amounts to pay for the...
17 April 2001 External T.I. 2000-0056455 F - AVANTAGE IMPOSABLE-EMPLOYE
Mr. X, who wholly-owned Opco, implemented a reorganization as a result of which a corporation controlled by him held freeze preferred shares and...
26 March 2001 External T.I. 2001-0069095 - INTERNET PAID BY EMPLOYER
The payment of ISP fees by a college for home Internet use by a senior employee likely would not give rise to a taxable benefit.
31 July 2000 External T.I. 1999-0009445 - Tax Equalization Payments
A gross-up payment made by an employer to an employee to compensate the employee for the additional Canadian tax payable on a tax equalization...
May 1999 CALU Conference No. 908430, Q. 6
General guidelines for determining whether benefits are provided to a recipient in his or her capacity of shareholder or employee.
30 June 1999 Internal T.I. 9916907 - EMPLOYEES - FREE RECREATIONAL PASSES
The giving of free recreational passes to the employees of a ski resort (but not to the family members) would not give rise to an employment...
8 December 1998 External T.I. 9827545 - EMPLOYER-PROVIDED PARKING.
Discussion of RC's position that employer-provided free parking gives rise to a taxable benefit.
15 July 1998 External T.I. 9817945 - TAXABLE BENEFITS - AIRLINE PASSES
Stand-by airline passes provided to an employee do not give rise to a taxable benefit.
Income Tax Technical News, No. 15, "The Tax Consequences of the Adoption of the 'Euro' Currency"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 20 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(6) | 0 |
7 May 1998 Income Tax Technical News, No. 13
"Employer-Paid Educational Costs".
14 September 1996 External T.I. 9629825 - PHSP CVRGE FOR SAME SEX LIFE PRTNER OF AN EMPLOYEE SECTION 6(1)(a)
Following the HRC decision in Moore & Akerstrom, RC has determined that a plan which provides coverage for same sex couples can meet the...
23 July 1996 External T.I. 9618085 - COMMISSIONS EARNED BY SECURITIES
A commissioned securities salesperson would be considered to be taxable on commissions "earned" (i.e., not charged by the employer) in trading...
1996 Tax Executives Round Table, Q. XI (No. 9639070)
A benefit under s. 6(1)(a) will be assessed where a mortgage interest subsidy is provided to a relocated employee, unless the following conditions...
5 July, 1995 Memorandum 950882 (C.T.O. "Taxable Benefits - Bus Passes and Parking Costs")
"Where an employer chooses to pay or subsidize the cost of an employee's bus pass, a taxable benefit is conferred on the employee."
5 January 1995 Income Tax Technical News, No. 6
Although leave to appeal the Hoefele case to the Supreme Court of Canada has been sought, Revenue Canada accepts, having regard to the Splane case...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 | 19 | |
| Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) | futures, forwards and options | 83 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Fiscal Period | 52 |
12 April 1995 External T.I. 9431385 - TUITION FEE REIMBURSEMENT - TAXABLE BENEFIT
The reimbursement of employee tuition fees expended by the employees for certain professional development courses gave rise to a taxable benefit...
9 March 1995 External T.I. 9431825 - EMPLOYEE BENEFIT OF TREATMENT OF ADDICTION
Fees paid to a licensed private hospital for accommodation, meals, and medical treatment including the cost of any medication as well as...
26 May 1995 External T.I. 9501715 - SELF-FUNDED PRIVATE HEALTH SERVICES PLANS
A self-funded dental care plan can qualify as a private health services plan.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | 15 |
5 April 1995 External T.I. 9433045 - MOVING REIMB FOR DISABILITY-REL MODIF TO EMPL NEW HOME
The reimbursement by an employer of the costs of disability-specific renovations or alteration to a home that an employee moves to on a relocation...
2 August 1994 External T.I. 9415465 - EMPLOYMENT BENEFITS - REIMBURSEMENT OF MOVING EXP
In determining whether a reimbursement of moving expenses by an employer gives rise to a taxable benefit to the employee, RC generally will look...
26 July 1994 External T.I. 9412155 - HEALTH AND WELFARE TRUSTS
RC would expect that temporary accumulations of cash in a health and welfare trust would be placed in relatively liquid short term investments...
26 July 1994 External T.I. 9415455 - EMPLOYMENT BENEFITS - SPECIAL CLOTHING
Although the provision of special clothing (such as uniforms and safety footwear) would not constitute a taxable benefit, a non-accountable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) | 58 |
21 July 1994 External T.I. 9412065 - REIMBURSEMENT OF PHYSICAN FEE TO RENEW DRIVER'S LICE
Respecting the reimbursement of the amount charged by a physician to fill out forms to renew an employee's Class A driver's licence, RC stated...
24 June 1994 940101B - EMPLOYEE SERVICE AWARDS
Where an employer provides an employee with a long term service award of jewellery, the quantum of the benefit received will be not less than the...
12 April 1994 External T.I. 9403005 - RPP EMPLOYER CONTRIBUTIONS
S.6(1)(a) will apply to include in an employee's income benefits derived from past service contributions made by the employer in respect of the...
22 February 1994 External T.I. 9322395 - COMPUTERS AND EMPLOYEE BENEFITS
An arrangement whereby employees, who carry out their employment duties primarily at their homes and at customer premises, purchase computers at a...
1994 A.P.F.F. Round Table, Q. 45
"A payment made by a Canadian employer to an employee to compensate for additional tax in Canada compared to the tax that would otherwise have...
16 December 1993 Income Tax Severed Letter 9323725 - Same Sex Partner Coverage for Health Care Plan
The type of expenses which may be provided under a private health services plan are limited to those which qualify as medical expenses for...
1993 Administrative Letter 9334736 F - Employer Reimburse GST on New Home Upon Relocation
Since the GST payable on the purchase of a new home forms part of the cost of that new asset, any reimbursement thereof by the employer in...
Revenue Canada Round Table TEI Conference, 7 December 1993, (C.T.O. "Splane & Reimburs of Increased Loan Costs on Relocation")
Comments on method of calculation of benefits where an employer pays relocation reimbursements to transferred employees in respect of increased...
Revenue Canada Round Table TEI Conference, December 1993, Q. 15, (C.T.O. "Accrued Vacation Pay")
Where an employee retires effective December 31, 1993, the amount of the accrued vacation pay at 31 December 1993 is required to be included in...
3 December 1993 External T.I. 9323925 F - General Comments on a Flex Plan
Although a benefit which will be non-taxable if offered outside a flexible benefit plan will ordinarily retain its non-taxable status if it is...
11 August 1993 T.I. (Tax Window, No. 33, p. 9, ¶2645)
Where the payment of insurance premiums gives rise to an employee benefit, the amount of the benefit will include sales tax on the premiums.
9 August 1993 T.I. (Tax Window, No. 33, p. 4, ¶2638)
A plan will not qualify as a private health services plan if some employees can carry forward flexible credits and others are allowed to carry...
28 June 1993 Income Tax Severed Letter 9307365 - Directors Liability Insurance
A taxable benefit will not be conferred on a director or officer of a corporation as a result of the corporation paying insurance premiums or her...
15 June 1993 T.I. (Tax Window, No. 32, p. 9, ¶2601)
Where a business is extended to take advantage of the lower airfare offered for a trip that is over a weekend, then provided the business trip was...
11 June 1993 T.I. (Tax Window, No. 31, p. 10, ¶2519)
Where an employee surrenders her rights under a phantom stock plan and receives an option to acquire shares of the employer company for an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(d) | 103 | |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | 103 |
10 June 1993 T.I. (Tax Window, No. 31, p. 24, ¶2550)
The amounts paid by a corporation to hire a clothing consultant in order to help certain executives to improve their image would be included in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 30 |
4 June 1993 Memorandum (Tax Window, No. 32, p. 9, ¶2602)
Where an employee is dismissed, receives an arbitration award and is reinstated to his former position, any amounts received as part of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 52 |
5 May 1993 T.I. (Tax Window, No. 31, p. 13, ¶2526)
Where the costs of providing health care are taken into account by the employer in determining an employee's compensation, the amounts paid into...
11 March 1993, T.I. (Tax Window, No. 30, p. 13, ¶2465)
Where an employee is required to work at least three hours of overtime in a day, public transportation is not available or the physical safety of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | 73 |
9 March 1993 Memorandum, (Tax Window, No. 30, p. 22, ¶2469)
A reimbursement of expenses incurred by an employee as a result of a requirement on the part of the employer to travel out of town on business...
93 C.P.T.J. - Q.23
Where a vehicle (whether owned by the employee or the employer) is regularly required to be used during business hours in the carrying out of...
25 February 1993 T.I. (Tax Window, No. 29, p. 21, ¶2447)
If amounts received by employees of registered financial institutions pursuant to the International Financial Business (Tax Refund) Act (B.C.) are...
8 February 1993 T.I. (Tax Window, No. 29, p. 6, ¶2427)
Discussion of a disability plan where the annual premiums required to be paid for the first ten years are in excess of what is required to insure...
20 January 1993 T.I. (Tax Window, No. 28, p. 15, ¶2392)
Where an employee is required to provide tools as a condition of employment, any reimbursemet by the employer of the cost of purchasing...
13 January 1993 T.I. (Tax Window, No. 28, p. 16, ¶2364)
A health and welfare trust which accumulates a surplus jeopardizes its status as such. A surplus should be absorbed by a reduction in the amounts...
8 January 1993 T.I. 923191 (November 1993 Access Letter, p. 488, ¶C5-223)
Where an employee is awarded the permanent possession of an item of jewellery, he will be regarded as being the beneficial owner thereof. For...
December 1992 B.C. Tax Executives Institute Round Table, Q. 4 (October 1993 Access Letter, p. 477)
A benefit can be required to be included in an employee's income in respect of employer-paid dues or fees that are not deductible to the employer...
15 December 1992 T.I. (Tax Window, No. 27, p. 18, ¶2334)
The payment of insurance premiums on policies covering risks associated with inherent and normal occurrences in carrying out the duties of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 12 |
24 September 1992 T.I. (Tax Window, No. 24, p. 4, ¶2226)
Where employees of a company in a clothing business acquire items of clothing from the company at below cost, they will realize a benefit even if...
22 September 1992 T.I. (Tax Window, No. 24, p. 21, ¶2207)
The retroactive reduction by a public corporation of the face value of an employee share purchase loan so as to correspond with the fair market...
6 August 1992 T.I. (Tax Window, No. 23, p. 19, ¶2148)
$500 per month paid to an employee to cover the difference between the cost of renting a home in a location to which he was required to relocate,...
23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)
re taxability of relocation allowances paid equally by the individual's employer and Agriculture Canada.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 101 | 45 | |
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2) | 45 |
21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)
A description of a permissible policy for reimbursing employees for moving expenses resulting from the employer's relocation.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | 26 |
17 July 1992 T.I. 921205 (January - February 1993 Access Letter, p. 6, ¶C5-181)
A plan under which employees of an employer will receive rebates directly from the manufacturer upon their purchase of a vehicle gives rise to an...
13 February 1992 Memorandum (Tax Window, No. 16, p. 1, ¶1748)
Discussion of determination of taxable benefit where individual brokers (and companions) attend off-shore "conferences" as part of an incentive...
28 January 1992 T.I. (Tax Window, No. 13, p. 20, ¶1611)
Although employer reimbursements of child care costs of an employee generally are taxable benefits, there is no taxable benefit where an employer...
9 January 1992 Memorandum (Tax Window, No. 15, p. 20, ¶1692)
The onus is on the employer to provide convincing evidence that the payment of club dues on behalf of an employee is primarily for the employer's...
30 November 1991 Round Table (4M0462), Q. 2.5 - Meal Allowance (C.T.O. September 1994)
RC does not consider a meal allowance paid to an employee working overtime to be income if the employee works at least three hours of overtime...
30 November 1991 Round Table (4M0462), Q. 2.2 - Automobile (Car Rental) (C.T.O. September 1994)
Where an employee signs a lease directly with a garage and the employer agrees to pay the garage for so long as the employment continues, the...
20 August 1991 T.I. (Tax Window, No. 8, p. 16, ¶1396)
Where a corporation grants a stock option to a spouse of an employee and the spouse subsequently exercises the option, the employee will be...
91 C.R. - Q.46
The reimbursement or allowance for a payment of an employee's tax liability is taxable under s. 6(1)(a) or (b).
91 C.R. - Q.45
Although RC will not assess club dues as a taxable benefit where it is clearly advantageous to the employer's business for employees to be...
Dath and Fuoco, "Flexible Employee Benefit Arrangements", 1991 Corporate Management Tax Conference Report, c. 6
Discussion of flexible employee benefit arrangements or "cafeteria plans".
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retirement Compensation Arrangement | 4 |
28 June 1991 T.I. (Tax Window, No. 4, p. 19, ¶1322)
Discussion of benefits paid under private insurance and under workers' compensation laws.
10 June 1991 T.I. (Tax Window, No. 4, p. 28, ¶1293)
Employees are required to include in their income their share of premiums paid by their employer to an insurer in respect of legal services to be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan | 33 |
3 June 1991 T.I. (Tax Window, No. 4, p. 27, ¶1275)
There is a presumption that courses taken during normal working hours with employees being given time off with pay for that purpose, are primarily...
14 May 1991 T.I. (Tax Window, No. 3, p. 12, ¶1233)
Although a group policy which provides automatic coverage of dependents of an employee is not within the definition of a "group term life...
24 April 1991 T.I. (Tax Window, No. 2, p. 20, ¶1212)
Payments which an employer makes to help offset the cost of tools which the employees were required to have will be included in the employee's...
22 April 1991 T.I. (Tax Window, No. 2, p. 13, ¶1209)
Payments made by a health and welfare trust on behalf of its members for various counselling services would be considered to be payments out of an...
18 April 1991 T.I. (Tax Window, No. 2, p. 21, ¶1194)
Employees covered by a training trust fund do not enjoy a benefit at the time the contributions or grants were made to the trust, nor at the time...
28 March 1991 T.I. (Tax Window, No. 1, p. 16, ¶1176)
Where employees have personally funded disability insurance policies and assigned their policies to a Health and Welfare Trust estblished by their...
18 February 1991 T.I. (Tax Window, Prelim. No. 3, p. 21, ¶1121)
Description of circumstances in which an allowance paid to an employee for the purpose of purchasing protective clothing and safety accessories...
22 January 1991 Memorandum (Tax Window, Prelim. No. 3, p. 20, ¶1101)
A 50% discount on automobile insurance is a taxable benefit given its extraordinary size.
18 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 28, ¶1095)
A former employee who seeks damages for wrongful dismissal is not required to include in his income any pre-judgment interest awarded, and no tax...
17 December 1990 T.I. (Tax Window, Prelim. No. 2, p. 12, ¶1055)
Retirement counselling, which unlike financial counselling does not give rise to a taxable benefit if provided without charge to employees, should...
19 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 16, ¶1075)
Description of circumstances under which no benefit will be included in employees' income under a supplemental pension arrangement under which a...
14 November 1990 Memorandum (Tax Window, Prelim. No. 2, p. 22, ¶1043)
Commissions earned by securities salespeople on transactions for their own account effected through their employer will be included in their...
21 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 17, ¶1006)
An arrangement under which a corporation agrees to reimburse its sole shareholder/employee for receipted medical expenses does not qualify as a...
90 C.R. - Q1
The employment benefit from the use of a residence owned by an arm's length employer is normally based on the fair market rent that would have...
90 C.R. - Q2
RC is appealing the Splane case.
11 June 1990 T.I. (November 1990 Access Letter, ¶1508)
In order to qualify as a "health and welfare trust" a plan must cover two or more employees. Where the only person covered is the sole shareholder...
23 May 1990 T.I. (October 1990 Access Letter, ¶1447)
Where an employer establishes an in-house child care facility, defrays all operating expenses and makes the facility available to all employees...
25 April 1990 Memorandum (September 1990 Access Letter, ¶1405)
Tuition fees refunded by a school which had a continuing education program for its regular teachers who were required to obtain a diploma as a...
7 March 1990 T.I. (August 1990 Access Letter, ¶1367)
Where an employee of a corporation is entitled to use a ski pass purchased by his employer, a taxable benefit will be deemed to have been drawn by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) | 55 |
15 January 1990 T.I. (June 1990 Access Letter, ¶1255)
Discussion of when a benefit is conferred on a shareholder-manager by virtue of his participation in a universal life insurance policy.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 23 |
15 January 1990 T.I. (June 1990 Access Letter, ¶1246)
Employer-provided parking is a benefit under s. 6(1)(a).
12 January 1990 T.I. (June 1990 Access Letter, ¶1247)
If an employer is involved in the administration of a wage loss plan, the plan will not be a Health and Welfare trust.
10 January 1990 T.I. (June 1990 Access Letter, ¶1262)
Detailed listing of various categories of expenses incurred in connection with a move which may be reimbursed by the employer without giving rise...
11 December 89 T.I. (May 1990 Access Letter, ¶1202)
Discussion of types of financial counselling that will qualify as being in respect of the retirement of an employee.
2 November 89 T.I. (April 90 Access Letter, ¶1191)
Reimbursements received by employee groups from the B.C. government for up to 1/2 of the costs of negotiating, evaluating and implementing an ESOP...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 43 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Short-Term Preferred Share | 68 |
2 October 89 T.I. (March 1990 Access Letter, ¶1139)
No benefit arises where the employer establishes a child care facility and makes it available to all employees free of charge or for a minimal fee.
25 September 89 T.I. (February 1990 Access Letter, ¶1096)
The value of the benefit from free or low-cost day care services provided by an employer is calculated by dividing the operating costs of the...
88 C.R. - "Automobile Rules" - "Employee Benefits"
The cost of employer-paid repairs resulting from an accident suffered by the employee is considered to form part of the total operating costs of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2.2) | 17 |
88 C.R. - F.Q.27
Repair costs incurred by the employer to restore a vehicle which was damaged while the employee was travelling on business are viewed as replacing...
88 C.R. - F.Q.28
RC's policy to include the cost of repairs in the operating portion of the employee benefit calculation does not extend to the cost of a...
86 C.R. - Q.62
It is unlikely that RC would attempt to assess a benefit where a corporation guarantees a bank loan to a shareholder or employee, unless he is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 79 |
86 C.R. - Q.77
The cost of insurance and repairs for accidents forms part of the operating cost for an employer-provided vehicle. When there is a fleet policy,...
86 C.R. - Q.78
The benefit to an employee from having his tax return prepared is taxable.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 24 |
ATR-8 (12 May 86)
"Self-insured health and welfare trust fund".
85 C.R. - Q.35
Frequent flyer points applied to personal travel are taxable.
84 C.R. - Q.92
Audit procedures re assessment of unreported tip income.
81 C.R. - Q.44
s. 6(1)(a) is applicable where financial counselling fees and fees for tax return preparation are paid by a corporation for the benefit of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 28 |
80 C.R. - Q.46
Where an employee loan, previously made in order to enable him to acquire shares, is forgiven s. 6(1)(a) rather than s. 80 will apply. TR-91 will...
80 C.R. - Q.15
Where an employee is paid in gold coins having a value greater than their legal tender amount, their value is their amount for purposes of s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | 26 |
IT-85R2 "Health and Welfare Trusts for Employees"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | 0 |
IT-75R3 "Scholarships, Fellowships, Bursaries, Prizes, and Research Grants".
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
No benefit for parking is imputed for parking costs related to business travel.
IT-470R "Employees' Fringe Benefits"
IT-168R3 "Athletes and Players Employed by Football, Hockey and Similar Clubs" under "Non-Residents"
Forms
T4130 Employers' Guide - Taxable Benefits and Allowances
Taxable benefit where employees purchase at less than cost
we consider discounts to be taxable in all the following situations:
- You make a...
Articles
Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper
Difficulty of determining FMV of management’s optioned shares where they rank lower in the waterfall (pp.20-21)
[S]tock options are typically...
Kevin Bianchini, Reuben Abitbol, "Taxation of Stock Appreciation Rights", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 8, 2015, p.1655
Safe harbour until SAR vesting (p. 1656)
[T]he CRA has taken the position that until the employee has a right to exercise and cash in the SARs,...
| Other locations for this summary | |
|---|---|
| Tax Topics - General Concepts - Payment & Receipt |
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement | 389 |
Gabrielle St-Hilaire, "When Free Parking is not Really Free", Canadian Current Tax, Vol 22, No. 10, July 2012, p. 1
Includes a discussion of "Kleinwächter's conundrum" (re a palace Flügeladjutant who detests opera and hunting).
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
Discussion whether directors' indemnity payments are an employment benefit.
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
1996 A.P.F.F. Round Table No. 7M12910 (Item 4.3.1.): Critical commentary by Finance representative on the Splane and Hoefel cases, and a statement...
Subparagraph 6(1)(a)(i)
Administrative Policy
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan
S. 6(1)(a)(i) excludes a taxable benefit from the employer’s funding of a private health services plan (PHSP) for its employees, including in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | a health spending account for a single shareholder/employee likely does not qualify as a PHSP | 152 |
26 January 2021 External T.I. 2020-0857841E5 - HCSA
In 2020-0846751E5, CRA noted that health care spending accounts (“HCSA”) that comply with IT-529 generally provide that the HCSA can permit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | further COVID-related extension of the period for carrying forward unused HCSA credits | 272 |
25 May 2020 External T.I. 2020-0846751E5 - HCSA unused credits
Due to the curtailment of services during the COVID-19 pandemic, plan members of a health care spending account (“HCSA”) may not be able to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | relaxation of 12-month carryforward limitation in IT-529 during COVID-19 | 277 |
24 January 2019 External T.I. 2016-0651291E5 - Revised PHSP position - Self-insured plan
Under CRA’s revised policy on insured private health services plans (PHSPs), all or substantially all of the premiums paid under the plan must...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | measuring compliance with the 90% METC-eligible expense test | 297 |
22 January 2019 External T.I. 2016-0645581E5 - Health and welfare trusts (HWTs)
Can a health and welfare trust (“HWT”) which is jointly established by a union and multiple employers, provide benefit coverage to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | extension to non-employees/employee or union funded plan/requirements for rehab plan | 295 |
12 December 2018 External T.I. 2017-0718661E5 - Private health services plan
CRA indicated that premiums paid by an employer under a Blue Cross plan, that would reimburse an employee for certain medical and health care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | coverage for employee's U.S. medical expenses would qualify if they were substantially METC-type expenses | 154 |
14 September 2017 Roundtable, 2017-0703871C6 - CPA Alberta 2017 Q9: PHSP for owner-managers
CRA considers that:
In a situation where a corporation provides a self-insured HCSA for its only employee who is also its sole shareholder … ,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | a self-insured health care spending account (“HCSA”) for a sole employee-shareholder likely will not qualify as a private health services plan | 303 |
May 2017 CPA Alberta Roundtable, ITA Q.9
A small business only having one or more employees who are also shareholders, establishes a notional health care spending accounts (“HCSA”) (a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan | private health service plan rules generally are not available for a sole shareholder-employee | 180 |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | general presumption that employee-shareholder receives health care spending account benefits as shareholder | 128 |
11 January 2017 External T.I. 2016-0635351E5 - Employee-shareholder private health services plan
A corporate employer pays private health services plan premiums (e.g., Blue Cross) under individual policies respecting its two employees (being...
New position on private health services plans - Questions and answers 25 November 2015
The CRA now considers that a plan is a PHSP as long as all or substantially all of the premiums paid under the plan relate to medical expenses...
24 November 2015 CTF Roundtable Q. 5, 2015-0610751C6 - PHSP update
Effective January 1, 2015, CRA has only been requiring that substantially all (rather than all) of the premiums paid under a private health...
25 September 2014 External T.I. 2014-0528211E5 F - Cotisation payée par l'employeur
A new collective agreement provides that the share of collective insurance premiums originally paid by the employees would be assumed by the...
4 December 2013 External T.I. 2012-0465891E5 F - Primes d'assurance / Premiums
The employees of Corporation A were members of four basic insurance plans respecting health insurance, salary insurance and accidental death and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | insurance premium benefits qua shareholder | 117 |
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices
The former employees and retirees of a bankrupt corporation (the "Employer") received a lump for the cancellation of their rights in a group...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit | damages received for loss of life insurance coverage were not rendered a death benefit under the surrogatum principle | 319 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) | damages received by former employees of insolvent company for cancellation of their life insurance coverage were received in lieu of remuneration for their employment services | 285 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) | legal fees paid to recover damages for employer cancellation of insurance coverage, and medical plan, qualified and did not qualify, respectively | 353 |
7 October 2011 Roundtable, 2011-0406551C6 F - Régime coll. d'ass. maladie et les accidents
Can a group sickness and accident insurance plan (a plan consisting of individual insurance policies) also cover employees’ spouses or persons...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 144.1 - Subsection 144.1(1) - Designated Employee Benefit | benefit from a group sickness or accident insurance plan may be paid from a Life and Health Trust to the employee, spouse or dependent child | 161 |
19 May 2011 External T.I. 2011-0405431E5 F - RPDB et feuillet T4
Respecting a question as to whether an employee should be taxed on employer contributions to a deferred profit sharing plan ("DPSP"), CRA stated...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 8301 - Subsection 8301(2) | T4 reporting by DPSP employer of pension adjustment | 169 |
| Tax Topics - Income Tax Act - Section 147 - Subsection 147(10.3) | T4 reporting-treatment of DPSP benefit to s. 147(2)(k.2) persons | 126 |
21 August 2008 External T.I. 2008-0272241E5 F - Régime compl. d'assurance de soins médicaux
Regarding employees who relinquish, once at the beginning of the year for their health care spending account, part of their salary increase in...
27 March 2007 External T.I. 2006-0217511E5 F - Régime d'assurance collective
If the employer were to pay all (rather than half, as previously) of the premium for the group insurance plan for the employees, would the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | CRA will not accept a retroactive change to a plan’s tax status | 179 |
12 February 2007 External T.I. 2006-0214141E5 F - Régime d'assurance salaire
A and B, who are the two 50% shareholders of AB Inc., also are the two salaried managers of AB Inc. All other employees are non-managers. It is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | benefit from corporate employer’s payment of premiums under disability plan restricted to the two shareholder-managers was received qua shareholder rather than employee | 118 |
28 August 2006 Internal T.I. 2006-0171141I7 F - Régime d'assurance collective contre la maladie
Could the employer premiums paid for individual disability insurance policies taken out in respect of all the management employees be considered...
9 June 2005 External T.I. 2004-0097451E5 F - Régimes d'assurances collectives
Although the employer undertakes to pay the full premium for basic life, health and dental insurance under a group plan, the employee may choose...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | CRA criteria for determining whether there are 2 separate plans (one of which is fully employee-funded) | 359 |
8 October 2004 APFF Roundtable Q. 11, 2004-0090791C6 F - Maladies graves et soins de longue durée
Regarding the availability of the s. 6(1)(a)(i) exclusion regarding premiums paid by corporations for individual critical illness policies...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | premiums for critical illness policies and individual long-term care policies for senior employees are deductible | 106 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | periodic payments under long-term care insurance are not taxable | 167 |
13 June 2003 External T.I. 2002-0156435 F - ASSURANCE DE MALADIES REDOUTEES
Group insurance contracts included various life insurance benefits as well as a critical illness benefit, which was payable in the event that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Group Term Life Insurance Policy | group life insurance policy that includes critical illness coverage is not a "group term life insurance policy" | 222 |
| Tax Topics - Income Tax Act - Section 148 - Subsection 148(9) - Disposition - Paragraph (e) | critical illness benefit paid under a life insurance policy is proceeds of disposition | 205 |
24 May 2002 Internal T.I. 2001-0113597 F - ASSURANCE CONTRE LES MALADIES GRAVES
A term to age 75 critical illness policy provided that in the event of the death of the insured during the period of insurance without having been...
8 February 2002 Internal T.I. 2001-0106197 F - PRIME D'ASSURANCE-VIE
Where a premium is paid on a 50/50 basis (employer/employee) to an insurer pursuant to a life insurance policy that also includes coverage for...
Subparagraph 6(1)(a)(ii)
Administrative Policy
21 February 2018 External T.I. 2017-0702061E5 - RCA contributions and taxable inc earned in Canada
40% of a non-resident athlete’s $2 million compensation package from a Canadian team was in the form of annual team contributions to his...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) | s. 6(1)(a)(ii) exclusion for employer RCA contributions was effectively allocated between Cdn and US employment income of an athlete | 241 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(m.2) | no deduction permitted where plan provided only for a lump sum payment or where it was excluded from SDA treatment by para. (j) (re athletes) | 212 |
Subparagraph 6(1)(a)(iv)
Administrative Policy
S2-F3-C2 - Benefits and Allowances Received from Employment
Inclusion of substance abuse/exclusion of legal and financial counselling
2.47 ...Generally, the term counselling services refers to guidance and...
21 January 2016 Roundtable, 2016-0624811C6 F - Employee Assistance Program
Would the payment of premiums by an employer to an employee assistance program (providing support for issues such as stress, work difficulties,...
16 April 2014 External T.I. 2013-0514521E5 - Employer-paid Personal Trainer and Nutritionist
After finding that the employer-paid provision of the cost for a personal trainer or nutritionist for its employees generally would be considered...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | personal trainer/nutritionist not excluded as "counselling" | 170 |
24 October 2012 Internal T.I. 2012-0454661E5 F
In respect to a query on financial planning services, CRA stated (TaxInterpretations translation):
...when counselling services are provided or...
Clause 6(1)(a)(iv)(B)
Administrative Policy
24 October 2012 Internal T.I. 2012-0454661I7 F - Conseils de planification financière
After noting that “the fees an employer pays to provide financial counselling services to its employees are usually included in the calculation...
Subparagraph 6(1)(a)(vi)
Administrative Policy
S2-F3-C2 - Benefits and Allowances Received from Employment
Education for family members
2.49 Subparagraph 6(1)(a)(vi) provides that any benefit an employee’s family member receives or enjoys under an...
8 February 2012 Internal T.I. 2011-0431581I7 F - Sous-alinéa 6(1)a)(vi) proposé
Respecting proposed s. 6(1)(a)(vi):
- Does it apply to elementary, secondary, as well as to post-secondary studies?
- Can amounts paid by an employer...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | taxpayers can file based on proposed legislation and wait until announcement that it will not be implemented | 214 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | no penalties if taxpayer promptly refiles after announcement that favourable amendment will not proceed | 99 |
Commentary
Subject to the listed exceptions in ss. 6(1)(a)(i) to (v), s. 6(1)(a) requires the inclusion in a taxpayer's income for a taxation year from an...