Paragraph 6(1)(a)

refund of premiums when coverage denied did not generate a taxable benefit

IT-178R3, IT-470R and T4130 should be referenced for question on employee relocation reimbursement and allowance

unpaid director was a deemed employee, so that payment of his personal expenses was a s. 6(1)(a) benefit

volunteers working regular hours for a charity were not taxable when charity’s automobile made available to them to commute to work or receive a small allowance or meal or car expenses

travel of school trustee between home and administrative office where meetings were held was a personal expense, whose reimbursement was taxable

Quebec supplementary maternity benefits subsidized childcare centres are taxable, but may not be subject to EI deductions

aggregate reimbursement during COVID exceeding $500 for teleworking office furniture and computer is taxable benefit

appreciation in DSUs is not a capital gain

CRA extends the COVID $500 safe harbor re employer reimbursement of home office computers to other home office items

an office holder received no taxable benefit from improper expense charges which were docked from his compensation early the next year