9 April 2018 Internal T.I. 2017-0731251I7 F - Activités mondaines -- attach -- Paragraph 6(1)(a)
computation of the $150 cost per employee safe harbour for employee parties
Paragraph 6(1)(a)
24 January 2018 External T.I. 2016-0645911E5 F - Avantage imposable - Stationnement -- attach -- Paragraph 6(1)(a)
free parking benefit scaled to comparable-spot charge/ business-use exception excludes overtime use
21 March 2018 Ministerial Correspondence 2017-0729161M4 - Taxability of employee discounts -- attach -- Paragraph 6(1)(a)
meals provided at cost not a taxable benefit
5 March 2018 Ministerial Correspondence 2017-0726641M4 - Taxability of employee discounts -- attach -- Paragraph 6(1)(a)
employee discounts on merchandise are generally not taxed
26 September 2013 External T.I. 2013-0497101E5 F - Avantage imposable consenti par un actionnaire -- attach -- Paragraph 6(1)(a)
gift made by shareholder-manager to corporate employee “not received … on a purely personal basis”
Pelletier v. Agence du revenu du Québec, 2018 QCCQ 1655 -- attach -- Paragraph 6(1)(a)
employer payment of the law society dues of a tribunal member was not a taxable benefit
Tremblay v. Québec (Sous-ministre du Revenu), 1999 CanLII 10635 (Court of Quebec) -- attach -- Paragraph 6(1)(a)
taxable benefit when Government paid the law society fees of Crown attorney
AD-18-01: "Taxable Benefit for the Personal Use of an Aircraft" 17 March 2018 -- attach -- Paragraph 6(1)(a)
14 September 2017 Roundtable, 2017-0703881C6 - CPA Alberta 2017 Q17: Electric Vehicle Taxable Benefits -- attach -- Paragraph 6(1)(a)
benefit from employer-provided charging station
25 April 2014 External T.I. 2013-0515621E5 F - Frais de voyage / Travelling expenses -- attach -- Paragraph 6(1)(a)
benefit where employer pays costs of friend to accompany employee on training trip
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