Smith v. Canada, 2019 FCA 173 -- attach -- Paragraph 6(1)(a)
free parking pass was taxable benefit notwithstanding business benefit to employer
Paragraph 6(1)(a)
22 February 2012 External T.I. 2011-0424601E5 F - Scholarships and bursaries paid by a firm -- attach -- Paragraph 6(1)(a)
employer-reimbursed tuition not considered for its training benefit if incurred before employment commenced
19 March 2019 External T.I. 2018-0748731E5 - Taxation of Settlement Amounts -- attach -- Paragraph 6(1)(a)
award received by unionized employees based on an unfair labour practice of their employer was not referable to lost remuneration
Kyard Capital 2007 Inc. v. Agence du revenu du Québec, 2019 QCCQ 1617 -- attach -- Paragraph 6(1)(a)
payment of professional dues was benefit
26 March 2019 External T.I. 2017-0729441E5 - Employee insurance discounts -- attach -- Paragraph 6(1)(a)
policy re discounts on merchandise does not extend to discounted services, e.g., no commissions on insurance
23 January 2012 External T.I. 2011-0424671E5 F - Avantage imposable - Stationnement -- attach -- Paragraph 6(1)(a)
generally no benefit from free parking if employee must use car 3 days a week in duties
29 March 2012 External T.I. 2011-0424791E5 F - Imposition du remboursement du permis de conduire -- attach -- Paragraph 6(1)(a)
reimbursement of regular cost of driver’s licence included even where employee required to drive
2 May 2012 External T.I. 2011-0431701E5 F - Commissions sur une police d’assurance-vie -- attach -- Paragraph 6(1)(a)
exempt treatment of commissions received by employees on purchases of life insurance policies on their own account does not extend to purchases as investments or to annuities
10 May 2012 External T.I. 2012-0440731E5 F - Employer-provided gifts & Awards -- attach -- Paragraph 6(1)(a)
award of points that could be applied to 40 different services were of near-cash items and, thus, taxable
30 May 2012 Internal T.I. 2012-0434471I7 F - Remise de prix non monétaires aux employés -- attach -- Paragraph 6(1)(a)
distinction between non-cash award for overall contribution to workplace and performance recognition
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