Williams v. The Queen, 2011 DTC 1087 [at at 480], 2011 TCC 66 (Informal Procedure) -- attach -- Paragraph 6(1)(a)
no strong causal connection between the employment and occupation of accommodation
Paragraph 6(1)(a)
88 C.R. - "Automobile Rules" - "Employee Benefits" -- attach -- Paragraph 6(1)(a)
S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime -- attach -- Paragraph 6(1)(a)
voluntary payments
S2-F1-C1 - Health and Welfare Trusts -- attach -- Paragraph 6(1)(a)
Employer-promoted contests -- attach -- Paragraph 6(1)(a)
Summerville, "Tax Treatment of Parking Benefits May Be Contested", Taxation of Executive Compensation and Retirement, May 1990, p. 281. -- attach -- Paragraph 6(1)(a)
Dionne, "Employers Who Waive Commissions on the Sale of Goods or Services May Confer Taxable Benefit on Employees", Taxation of Executive Compensation and Retirement, February 1990. -- attach -- Paragraph 6(1)(a)
Finley, "Revenue Canada Recognize Few Exceptions to Rule that Relocation Assistance is Taxable in Employee's Hands", Taxation of Executive Compensation and Retirement, February 1990. -- attach -- Paragraph 6(1)(a)
18 November 2014 External T.I. 2012-0457981E5 - Restorative payment to registered plan -- attach -- Paragraph 6(1)(a)
employer restorative payment to RRSP or RPP to compensate for tort
2014 Ruling 2013-0514561R3 - Payment in lieu of continued PHSP coverage -- attach -- Paragraph 6(1)(a)
lump sum settlements of CCAA claims under private health services plans were non-taxable
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