Canada (Attorney General) v. Henley, 2008 DTC 6017, 2007 FCA 370 -- attach -- Paragraph 6(1)(a)
benefit recognition deferred until condition satisfied
Paragraph 6(1)(a)
Buccini v. Canada, 2000 DTC 6685 (FCA) -- attach -- Paragraph 6(1)(a)
19 February 2014 External T.I. 2013-0508501E5 - Taxable benefit - medical test -- attach -- Paragraph 6(1)(a)
employer-paid medical examinations
12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts -- attach -- Paragraph 6(1)(a)
Lee, "Relocation Payments: The Continuing Search for the Tax-Free Zone", Taxation of Executive Compensation and Retirement, December/January 1995, p. 67. -- attach -- Paragraph 6(1)(a)
IT-85R2 "Health and Welfare Trusts for Employees" -- attach -- Paragraph 6(1)(a)
80 C.R. - Q.15 -- attach -- Paragraph 6(1)(a)
81 C.R. - Q.44 -- attach -- Paragraph 6(1)(a)
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992" -- attach -- Paragraph 6(1)(a)
80 C.R. - Q.46 -- attach -- Paragraph 6(1)(a)
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