Blank v. Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42 -- attach -- Paragraph 6(1)(a)
phantom profit participation unit amounts not income until paid by employer rather than when due
Paragraph 6(1)(a)
9 October 2015 APFF Roundtable Q. 20, 2015-0595681C6 F - Avantages imposables / dépenses d’entreprise -- attach -- Paragraph 6(1)(a)
employer-provided parties, bike stands and internal recreation areas generally not taxable benefits
Kevin Bianchini, Reuben Abitbol, "Taxation of Stock Appreciation Rights", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 8, 2015, p.1655 -- attach -- Paragraph 6(1)(a)
15 December 1992 T.I. (Tax Window, No. 27, p. 18, ¶2334) -- attach -- Paragraph 6(1)(a)
Gold, "The Taxation of Health and Welfare Trusts in Canada", Taxation of Executive Compensation and Retirement, Vol. 8, No. 10, June 1997, p. 307. -- attach -- Paragraph 6(1)(a)
Kim Brooks, "Delimiting the Concept of Income: The taxation of In-Kind Benefits", 2004 McGill Law Journal, Vol. 49, No. 2, p. 255. -- attach -- Paragraph 6(1)(a)
Gabrielle St-Hilaire, "When Free Parking is not Really Free", Canadian Current Tax, Vol 22, No. 10, July 2012, p. 1 -- attach -- Paragraph 6(1)(a)
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. -- attach -- Paragraph 6(1)(a)
Wolff, Leia, "To the Editor: Re: The Facts in Splane v. The Queen", 1995 Canadian Tax Journal, Vol. 43, No. 6, p. 2280. -- attach -- Paragraph 6(1)(a)
Arnold, Li, "The Appropriate Tax Treatment of the Reimbursement of Moving Expenses", 1996 Canadian Tax Journal, Vol. 44, No. 1, p. 1. -- attach -- Paragraph 6(1)(a)
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