7 November 2012 External T.I. 2012-0466681E5 F - Frais de gestion environnementale -- attach -- Paragraph 6(1)(a)
ecocharges payable on any purchase of electronic goods included in benefit from their gift
Paragraph 6(1)(a)
O'Leary v. McKinlay, [1991] BTC 37 (Ch. D.) -- attach -- Paragraph 6(1)(a)
18 November 2013 External T.I. 2013-0494891E5 - Taxability Scholarship Funds Received by Employees -- attach -- Paragraph 6(1)(a)
3rd-party scholarships to employees with requirement to return to employment
10 December 2013 External T.I. 2013-0490621E5 - Taxation of gift from parent to teacher -- attach -- Paragraph 6(1)(a)
parents' donate to foundation to reduce teachers' ticket prices
26 November 2013 External T.I. 2013-0496251E5 - Workers compensation payments -- attach -- Paragraph 6(1)(a)
employer advance against worker compensation award
18 December 2013 Internal T.I. 2012-0472211I7 F - Voyages offerts par une compagnie -- attach -- Paragraph 6(1)(a)
Caribbean sales incentive trip provided to incorporated sales reps represents a benefit to them from their corporation
16 April 2014 External T.I. 2013-0514521E5 - Employer-paid Personal Trainer and Nutritionist -- attach -- Paragraph 6(1)(a)
personal trainer/nutritionist not excluded as "counselling"
10 April 2014 External T.I. 2013-0514321E5 - Donated vacation -- attach -- Paragraph 6(1)(a)
donated vacation/no double taxation
30 December 2013 External T.I. 2013-0501351E5 - Employee award -- attach -- Paragraph 6(1)(a)
cash awards to employees
6 September 2013 External T.I. 2012-0463501E5 - Reduced Interest Rate Credit Cards -- attach -- Paragraph 6(1)(a)
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