11 February 2014 External T.I. 2013-0507421E5 - Taxable benefit - travel expenses -- attach -- Paragraph 6(1)(a)
reimbursement for travel between home and regular place of employment is taxable benefit, but not where between RPEs
Paragraph 6(1)(a)
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement -- attach -- Paragraph 6(1)(a)
reimbursement of moving expenses not a taxable benefit if such moving expenses otherwise deductible under s. 62 which, in the case of multiple moves, can turn on whether there is ordinary residence at each location
24 June 2016 External T.I. 2015-0571471E5 F - Passe de ski familiale -- attach -- Paragraph 6(1)(a)
no taxable benefit if all employees given season’s pass at ski resort/gift policy also applicable
Blank v Commissioner of Taxation, [2016] HCA 42 -- attach -- Paragraph 6(1)(a)
payments under profit-linked phantom units in affiliate were ordinary income when received
7 October 2016 APFF Roundtable, Q.8 -- attach -- Paragraph 6(1)(a)
policy on employees’ purchases of discounted merchandise excludes condos
10 June 2016 External T.I. 2015-0587131E5 F - Remboursement de frais de repas -- attach -- Paragraph 6(1)(a)
meal reimbursements within same metro area not a taxable benefit if purpose is to enhance efficiency
S2-F3-C2 - Benefits and Allowances Received from Employment -- attach -- Paragraph 6(1)(a)
General - Commentary
General - Finance
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 -- attach -- Paragraph 6(1)(a)
income derived from service is assessable even where agreed to be redirected to 3rd party
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