14 December 2001 Internal T.I. 2001-0114320 F - CADEAUX ON RECOMPENSES -- attach -- Paragraph 6(1)(a)
new gift policy does not apply to gifts made to shareholders or their family members
Paragraph 6(1)(a)
20 March 2002 External T.I. 2001-0113815 F - TVQ SUR PRIMES D'ASSURANCE - SALAIRE -- attach -- Paragraph 6(1)(a)
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
3 May 2002 External T.I. 2001-0110145 F - avantage imposable-vetements -- attach -- Paragraph 6(1)(a)
reimbursing a professor for a briefcase needed in connection with work would be non-taxable
6 August 2002 Internal T.I. 2002-0130897 F - RECOMPENSES ES QUASI-MONETAIRES -- attach -- Paragraph 6(1)(a)
gift cards and smart cards with spendable balances do not come within the ITTN 25 gifts policy
3 October 2002 External T.I. 2002-0133525 F - CADEAUX QUASI-MONETAIRES -- attach -- Paragraph 6(1)(a)
awards of gifts certificates that could be exchanged for under $500 of the employer’s goods were taxable benefits
29 October 2002 External T.I. 2002-0135815 F - BONI CADEAUX RECOMPENSES -- attach -- Paragraph 6(1)(a)
bonus received by employees under a profit-sharing program not covered by gifts exclusion in ITTN No. 22
25 November 2002 External T.I. 2002-0126825 F - AVANTAGE CONFERE A UN EMPLOYE -- attach -- Paragraph 6(1)(a)
reimbursing employee-tenants for time spent in upgrading their units beyond normal rental industry practice would generate a taxable benefit
7 January 2003 External T.I. 2002-0173245 F - REMBOURSEMENT DEPENSES ET ALLOCATIONS -- attach -- Paragraph 6(1)(a)
no benefit on reimbursement of snacks provided to clients
6 March 2003 External T.I. 2002-0166855 F - CADEAU EN QUASI-SPECES -- attach -- Paragraph 6(1)(a)
cash equivalent exclusion from accommodation of employee gifts and awards
14 February 2003 External T.I. 2002-0173195 F - Transfer of Shares -- attach -- Paragraph 6(1)(a)
s. 6(1)(a) generally applicable to gift of shares by majority owner to key employee, but not to employee son
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