18 September 2012 External T.I. 2011-0423941E5 F - Entreprise de prestation de services personnels -- attach -- Paragraph 6(1)(a)
no taxable benefit if cell phone used primarily in employment
Paragraph 6(1)(a)
5 October 2018 APFF Roundtable Q. 7, 2018-0768781C6 F - Avantage en vertu d’un emploi -- attach -- Paragraph 6(1)(a)
specificity needed re travel amounts paid re sabbatical stint
20 November 2012 External T.I. 2012-0466891E5 F - Non-Cash Gifts and Non-Cash Awards -- attach -- Paragraph 6(1)(a)
$500 tax-free non-cash gift amount calculated including sales tax
7 January 2013 External T.I. 2012-0460021E5 F - Remboursement de cotisations à un club -- attach -- Paragraph 6(1)(a)
where “membership in a fitness centre allows the employee to meet … specific conditions [of employment,” the test of “more than 50% … to the employer's advantage” may be met
Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper -- attach -- Paragraph 6(1)(a)
28 March 2013 External T.I. 2012-0460031E5 F - Prime pour partager chambre à deux -- attach -- Paragraph 6(1)(a)
allowance paid by 3rd-party customer to employees re double-occupancy rooms was taxable
13 June 2013 External T.I. 2013-0487931E5 F - Repas fournis gratuitement -- attach -- Paragraph 6(1)(a)
free meals provided to child care workers in accordance with employer policy aimed at effect on children were taxable
15 April 2013 Internal T.I. 2012-0471161I7 F - Avantage imposable - Taxable Benefit -- attach -- Paragraph 6(1)(a)
lifetime transportation passes to retired bus company directors are non-taxable
17 June 2013 External T.I. 2012-0465031E5 F - Paiements pour publicité sur un véhicule -- attach -- Paragraph 6(1)(a)
taxable benefit from being paid to display company logo on car
4 September 2013 Internal T.I. 2013-0497401I7 F - Remboursement partiel de frais d'abonnement -- attach -- Paragraph 6(1)(a)
generally a taxable benefit where reimbursement of fitness centre membership fees
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