Scott v. The Queen, 2017 TCC 224 -- attach -- Paragraph 6(1)(a)
a distribution from a health and welfare trust to compensate for lost insurance coverage was not a taxable benefit as it did not come within s. 6(4)
Paragraph 6(1)(a)
T4130 Employers' Guide - Taxable Benefits and Allowances -- attach -- Paragraph 6(1)(a)
27 May 2014 Internal T.I. 2014-0521631I7 F - Déductibilité d'un alcoomètre -- attach -- Paragraph 6(1)(a)
full personal element if the expense would have otherwise been paid by the employee
RFC 2012 Plc v. Advocate General for Scotland, [2017] UKSC 45 -- attach -- Paragraph 6(1)(a)
payments derived from employment services are assessable even where they are agreed to be redirected to a trust with a 3rd-party trustee
17 February 2017 External T.I. 2016-0662341E5 - Airline passes – retired and current employees -- attach -- Paragraph 6(1)(a)
use of space-confirmed, but not standby, passes by airline employees is taxable
Smith v. The Queen, 2017 TCC 62 (Informal Procedure) -- attach -- Paragraph 6(1)(a)
provision of free monthly parking pass was taxable
5 March 2015 External T.I. 2014-0553241E5 F - Bornes de recharge avantage imposable -- attach -- Paragraph 6(1)(a)
no benefit from free car-charging station
4 February 2015 Internal T.I. 2014-0561571I7 F - Remboursement des frais d'activité physique -- attach -- Paragraph 6(1)(a)
reimbursement of employee physical activity expenses is taxable benefit
15 November 2016 TEI Roundtable Q. 1, 2016-0670911C6 - Agenda questions for November 2016 liaison meeting -- attach -- Paragraph 6(1)(a)
reduced benefit from incentive trip where employment performance/detailed receipts/$500 exception for 3rd party benefit reporting/benefits at FMV
18 December 2014 External T.I. 2014-0523711E5 F - Allocation pour déménagement - achat de meubles -- attach -- Paragraph 6(1)(a)
allowance that is capped at documented expenses might not be an allowance/reimbursing new furniture might be taxable benefit
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