24 February 2004 External T.I. 2003-0041121E5 F - Avantages imposables-installations récréatives -- attach -- Paragraph 6(1)(a)
making employer’s resort recreational facilities available to all employees not a taxable benefit
Paragraph 6(1)(a)
25 February 2004 External T.I. 2003-0042461E5 F - Invalidité d'un actionnaire/admin./employé -- attach -- Paragraph 6(1)(a)
taxable continued payment of salary-equivalent payments to disabled employee, but no taxable benefit from employer’s previous payment of premiums on funding disability policy
4 March 2004 External T.I. 2003-0049831E5 F - Allocation pour l'achat d'ordinateur -- attach -- Paragraph 6(1)(a)
reimbursement of internet and modem charges not taxable where internet access is essential to performing employment duties
Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151 -- attach -- Paragraph 6(1)(a)
"but for" test applied in determining payments were "in respect of" employment
3 May 2022 CALU Roundtable Q. 8, 2022-0928871C6 - Employee benefits and Life Insurance -- attach -- Paragraph 6(1)(a)
a life insurance policy’s sale to an employee for less than FMV could produce a s. 6(1)(a) benefit even where the employer’s payment of premiums had been taxable
30 April 2009 External T.I. 2009-0312171E5 - Taxable Benefits -- attach -- Paragraph 6(1)(a)
benefit from employer payment of policy premiums
27 October 2004 External T.I. 2004-0080191E5 F - Paragraphes 6(1) et 6(2) de la Loi -- attach -- Paragraph 6(1)(a)
annual recognition of s. 6(1)(e) standby charges does not reduce quantum of s. 6(1)(a) benefit where subsequent employee bargain-purchase of automobile
8 February 2005 Internal T.I. 2004-0099681I7 F - Remboursement de frais de déménagement -- attach -- Paragraph 6(1)(a)
reimbursement of reasonable living expenses incurred until the employee permanently occupies new home in employer’s area is not a benefit
28 February 2005 Internal T.I. 2004-0103991I7 F - Remboursement de frais de scolarité -- attach -- Paragraph 6(1)(a)
payment of tuition fees conditional on a return to extended employment was not a taxable benefit
23 February 2005 External T.I. 2004-0093921E5 F - Déménagement d'un employé-Paiement de frais -- attach -- Paragraph 6(1)(a)
payment of house-hunting fee for new hire was non-taxable
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