Paragraph 6(1)(a)
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) -- attach -- Paragraph 6(1)(a)
interest rate subsidy did not increase net worth
McIlhirgey v. The Queen, 91 DTC 5381 (FCTD) -- attach -- Paragraph 6(1)(a)
Clemiss v. The Queen, 92 DTC 6509, [1992] 2 CTC 232 (FCTD) -- attach -- Paragraph 6(1)(a)
Lowe v. The Queen, 96 DTC 6226, [1996] 2 CTC 33 (FCA) -- attach -- Paragraph 6(1)(a)
reimbursement of costs incurred for employer's business not a benefit