Paragraph 6(1)(a)
23 July 1996 External T.I. 9618085 - COMMISSIONS EARNED BY SECURITIES -- attach -- Paragraph 6(1)(a)
15 July 1998 External T.I. 9817945 - TAXABLE BENEFITS - AIRLINE PASSES -- attach -- Paragraph 6(1)(a)
Summerville, "Employee Discounts on Promotional Merchandise May Not be Taxable Benefit", Taxation of Executive Compensation and Retirement, October 1990, p. 349. -- attach -- Paragraph 6(1)(a)
Robertson v. The Queen, 90 DTC 6070, [1990] 1 CTC 114 (FCA) -- attach -- Paragraph 6(1)(a)
only quantifiable benefit from non-s. 7 option grant arose at exercise time
McNeill v. The Queen, 86 DTC 6477, [1986] 2 CTC 352, [1986] 2 CTC 364, [1986] DTC 6486 (FCTD) -- attach -- Paragraph 6(1)(a)
23 January 2004 Internal T.I. 2003-0051931I7 - Damages Paid to RPP and RRSP -- attach -- Paragraph 6(1)(a)
1996 Tax Executives Round Table, Q. XI (No. 9639070) -- attach -- Paragraph 6(1)(a)
7 May 1998 Income Tax Technical News, No. 13 -- attach -- Paragraph 6(1)(a)
May 1999 CALU Conference No. 908430, Q. 6 -- attach -- Paragraph 6(1)(a)
Pages
