Paragraph 6(1)(a)
Schutz v. The Queen, 2009 DTC 19, 2008 TCC 523 -- attach -- Paragraph 6(1)(a)
Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure) -- attach -- Paragraph 6(1)(a)
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 SCR 428 -- attach -- Paragraph 6(1)(a)
taxable s. 6 benefit need not be remuneration for services
Huffman v. The Queen, 89 DTC 5006, [1989] 1 CTC 32 (FCTD), aff'd 90 DTC 6405 (FCA) -- attach -- Paragraph 6(1)(a)
reimbursement for employment-related clothing was not benefit
Splane v. The Queen, 90 DTC 6442, [1990] 2 CTC 199 (FCTD), briefly aff'd 92 DTC 6021 (FCA) -- attach -- Paragraph 6(1)(a)
payment of increased house mortgage interest merely reimbursed for a loss