Paragraph 6(1)(a)
Markin v. The Queen, 96 DTC 6483, [1996] 3 CTC 212 (FCTD) -- attach -- Paragraph 6(1)(a)
Wargacki v. The Queen, 92 DTC 6198 (FCTD) -- attach -- Paragraph 6(1)(a)
Snider, "Employee Share Purchase Loans and the Predicament of Declining Share Values", 1993 Canadian Tax Journal, No. 5, p. 1001. -- attach -- Paragraph 6(1)(a)
Dunbar, "Revenue Canada Sets Down the Ground Rules for Flexible Benefit Plans", Taxation of Executive Compensation and Retirement, May 1990, p. 278. -- attach -- Paragraph 6(1)(a)
Bernstein, "Fringe Benefits and Equity Participation", 1991 Corporate Management Tax Conference Report, c. 5. -- attach -- Paragraph 6(1)(a)
MacKnight, "Indemnities for Officers and Directors - Adding Insult to Injury", Canadian Current Tax, August 1991, p. P41 -- attach -- Paragraph 6(1)(a)
Brown, Newton, "Tax Considerations in the Design of a Flexible Benefits Plan", Taxation of Executive Compensation and Retirement, Vol. 7, No. 2, September 1995, p. 22. -- attach -- Paragraph 6(1)(a)
"Owner-Managers May Be Eligible for Tax-Free Reimbursement of Medical Expenses", Taxation of Executive Compensation and Retirement, June 1990, p. 299. -- attach -- Paragraph 6(1)(a)
28 June 1991 T.I. (Tax Window, No. 4, p. 19, ¶1322) -- attach -- Paragraph 6(1)(a)
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