Philp v. MNR, 70 DTC 6237, [1970] CTC 330 (Ex Ct) -- attach -- Paragraph 6(1)(a)
sales incentives paid to 3rd-party employees were taxable benefits
Paragraph 6(1)(a)
Armstrong v. Redford, [1920] AC 757, at 778 (HL) -- attach -- Paragraph 6(1)(a)
R. v. Poynton, 72 DTC 6329 (Ont. CA) -- attach -- Paragraph 6(1)(a)
amount was income notwithstanding that subsequently required to be repaid
Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211 -- attach -- Paragraph 6(1)(a)
30 November 1991 Round Table (4M0462), Q. 2.5 - Meal Allowance (C.T.O. September 1994) -- attach -- Paragraph 6(1)(a)
Hart v. The Queen, 82 DTC 6237, [1982] CTC 275 (FCA) -- attach -- Paragraph 6(1)(a)
5 January 1995 Income Tax Technical News, No. 6 -- attach -- Paragraph 6(1)(a)
26 May 1995 External T.I. 9501715 - SELF-FUNDED PRIVATE HEALTH SERVICES PLANS -- attach -- Paragraph 6(1)(a)
5 April 1995 External T.I. 9433045 - MOVING REIMB FOR DISABILITY-REL MODIF TO EMPL NEW HOME -- attach -- Paragraph 6(1)(a)
9 March 1995 External T.I. 9431825 - EMPLOYEE BENEFIT OF TREATMENT OF ADDICTION -- attach -- Paragraph 6(1)(a)
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