6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer -- attach -- Paragraph 6(1)(a)
taxable benefit on employer payment of RRSP (including LIRA) and TFSA fund management fees but not those of DPSPs or SERPs
Paragraph 6(1)(a)
11 September 2014 External T.I. 2013-0495091E5 - Reimbursement of employee's foreign tax -- attach -- Paragraph 6(1)(a)
taxable benefit from foreign tax reimbursement
Bure v. The Queen, 2000 DTC 1507 (TCC) -- attach -- Paragraph 6(1)(a)
Saskatchewan Telecommunications v. The Queen, 99 DTC 1306 (TCC) -- attach -- Paragraph 6(1)(a)
Anderson v. The Queen, 2002 DTC 1876 (TCC) -- attach -- Paragraph 6(1)(a)
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