13 April 2010 External T.I. 2010-0382791E5 F - Logement offert gratuitement à un pasteur -- attach -- Paragraph 6(1)(a)
occupation of free housing after ceased to be pastor not taxable if not in exchange for services
Paragraph 6(1)(a)
Aubin v. Agence du revenu du Québec, 2019 QCCQ 6243 -- attach -- Paragraph 6(1)(a)
no taxable benefit in paying the employee’s costs of attending a retreat hosted by a client
23 August 2019 External T.I. 2018-0779191E5 - Crowdfunding Contribution by Employer -- attach -- Paragraph 6(1)(a)
a large employer contribution on compassionate grounds to an employee’s crowdfunding campaign to cover a child’s therapeutic requirements was not taxable
31 July 2019 External T.I. 2019-0798361E5 - Business use of vehicles – maintenance employees -- attach -- Paragraph 6(1)(a)
on-call maintenance staff who drove intraday in their employer’s pickup truck between home and the maintenance site received no taxable benefit /quantification of carpooling benefit
30 September 2011 Internal T.I. 2011-0393171I7 F - Representation or other special allowances -- attach -- Paragraph 6(1)(a)
no benefit for excess of rent allowance over cost of comparable Cdn location or where higher class of accommodation is for security reasons
14 October 2011 Internal T.I. 2011-0410781I7 F - Repas fournis gratuitement -- attach -- Paragraph 6(1)(a)
benefit from free meals delivered on-site
29 September 2011 External T.I. 2011-0405391E5 F - Utilisation d'un aéronef -- attach -- Paragraph 6(1)(a)
price charged to customers for flights on company aircraft determined taxable benefit to employees/benefit to majority shareholder was qua employee
7 October 2011 Roundtable, 2011-0411941C6 F - Covoiturage -- attach -- Paragraph 6(1)(a)
employees and employer must reasonably allocate benefit from gas carpooling expenses being reimbursed
4 December 2018 TEI Roundtable Q. E2, 2018-0782361C6 - TEI 2018 Conference Question E2: S2-F3-C2 -- attach -- Paragraph 6(1)(a)
CRA revised its policy on employee merchandise discounts at the Minister’s request
14 May 2019 CLHIA Roundtable Q. 2, 2019-0799051C6 - 2019 CLHIA Roundtable - 148(7) questions -- attach -- Paragraph 6(1)(a)
s. 6(1)(a) applied to transfer of life insurance policy to employee at an undervalue, notwithstanding the application of s. 148(7)
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