Paragraph 6(1)(a)
13 February 2013 External T.I. 2012-0443331E5 - Are gifts to elected officials taxable? -- attach -- Paragraph 6(1)(a)
26 July 2012 External T.I. 2011-0431681E5 - Taxable Benefits – Recreational Facilities -- attach -- Paragraph 6(1)(a)
26 July 2012 External T.I. 2011-0430971E5 - Employee Discount Program -- attach -- Paragraph 6(1)(a)
Schroter v. Canada, 2010 DTC 5062, 2010 FCA 98 -- attach -- Paragraph 6(1)(a)
economic benefit with free parking pass
25 September 89 T.I. (February 1990 Access Letter, ¶1096) -- attach -- Paragraph 6(1)(a)
11 August 1993 T.I. (Tax Window, No. 33, p. 9, ¶2645) -- attach -- Paragraph 6(1)(a)
1994 A.P.F.F. Round Table, Q. 45 -- attach -- Paragraph 6(1)(a)
Baston, "Tax Planning for Executive Hiring and Firing", 1991 Corporate Management Tax Conference Report, c. 10. -- attach -- Paragraph 6(1)(a)
Dunbar, "Travel Expenses of Spouse May Not Give Rise to Taxable Benefit", Taxation of Executive Compensation and Retirement, November 1991, p. 526. -- attach -- Paragraph 6(1)(a)
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