Expense Reimbursement

Cases

Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128

Consideration received by the taxpayer for giving a non-compete covenant on the sale of shares of companies owned by him directly or through...

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Bellingham v. The Queen, 96 DC 6075 (FCA)

"Additional interests" received for the expropriation of land held on income account was a tax-free receipt because it was, in substance, similar...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 29

The Queen v. TCG International Inc., 96 DTC 6547 (FCTD)

In finding that the decision of the Court of Appeal in the Ikea case established that a tenant inducement payment received by the taxpayer was...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 104

Harrowston Corp. v. The Queen, [1997] 1 CTC 101, 96 DTC 6544

The taxpayer's entitlement under s. 215(6) in respect of non-resident withholding tax that it had failed to deduct from interest payments made to...

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Winemaker v. The Queen, 96 DTC 6040 (FCA)

In affirming the finding of the Toronto judge that a "gift" received by a practising solicitor in order induce him to act in connection with a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 92

The Queen v. Remington, 94 DTC 6549, [1995] 1 CTC 9 (FCA)

The taxpayer, who through various companies was engaged in real estate - related activities, requested a $900,000 inducement in offering to lease...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 146

R. v. Fogazzi, 93 DTC 5183, [1993] 2 CTC 319 (Ont CA)

Funds received for investment by the accused from his Italian relatives were found to have been misappropriated by him in connection with a...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 69

Johnson & Johnson Inc. v. The Queen, 92 DTC 6373, [1992] 2 CTC 86 (FCTD)

A federal sales tax refund was taxable income given that the receipt was linked to the taxpayer's income-earning process (the price at which the...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 54

Suzy Creamcheese (Canada) Ltd. v. The Queen, 92 DTC 6291, [1992] 1 CTC 242 (FCTD)

Leasehold inducements or allowances which a company in the retail women's clothing business received from landlords in connection with opening up...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 62

The Queen v. Rumack, 92 DTC 6142, [1992] 1 CTC 57 (FCA)

A "cash for life" lottery of $1,000 per month won by the taxpayer which was funded through the purchase by the Ontario Association for the...

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Inshore Investments Ltd. v. The Queen, 92 DTC 6162, [1992] 1 CTC 189 (FCTD)

A written agreement between the taxpayer (a venture capital corporation) and another corporation ("Taiga") provided for the sale by the taxpayer...

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Kay v. Coffin, 91 DTC 5350, [1991] 2 CTC 154 (Ont HCJ.)

Description of a structured settlement on which Revenue Canada had favourably ruled.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 14

Woodward Stores Ltd. v. The Queen, 91 DTC 5090 (FCTD)

The taxpayer, which was a well-known general merchandiser operating 24 department stores in Western Canada, negotiated and received "fixturing...

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Balanko v. MNR, 88 DTC 6228, [1988] 1 CTC 317 (FCTD)

The gains of an inveterate gambler were not taxable. A statement of Judge Bonner was adopted that "there is a total absence of any evidence here...

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French Shoes Ltd. v. The Queen, 86 DTC 6359, [1986] 2 CTC 132 (FCTD)

The taxpayer, which operated 22 shoe stores in various leased premises, was found to negotiate leases as a very important part of its business. A...

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Berhad v. Director General of Inland Revenue, [1985] BTC 578 (PC)

The taxpayer felled and extracted lumber as a necessary step in the process of developing 7,000 acres of jungle into an oil palm plantation. Sums...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A receipts during development reduced cost rather than being income 48

R. v. Christensen, 83 DTC 5359 (BCSC)

Proceeds from the operation of an illegal bookmaking business were income.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 13

The Queen v. Cranswick, 82 DTC 6073, [1982] CTC 69 (FCA)

It was held that an amount of $3.35 per share, which the majority shareholder of a company voluntarily paid in cash to shareholders of that...

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The Queen v. Audet, 78 DTC 6554, [1978] CTC 788 (FCTD)

An amount of $8,000 earned by the individual taxpayer as a fee for guaranteeing a loan of $50,000 made to his friends constituted income from a...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 27

Alberta Gas Trunk Line Co. Ltd. v. Minister of National Revenue, [1972] S.C.R. 498, 71 DTC 5403, [1971] CTC 723

Gas transportation contracts under which the taxpayer was entitled to receive payments in U.S. dollars from shippers of natural gas were...

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Philp v. MNR, 70 DTC 6237, [1970] CTC 330 (Ex Ct)

The Oshawa Group pursuant to a sales incentive program paid the costs of a six-day excursion to the Bahamas of a partner ("Bermack") in a firm...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) sales incentives paid to 3rd-party employees were taxable benefits 129
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business incentive trip to Bahamas 134
Tax Topics - Income Tax Act - Section 9 - Nature of Income incentive trip to Bahamas 134

See Also

Peek v. The Queen, 2007 DTC 602, 2007 TCC 152

Sums which the taxpayer obtained fraudulently through a cheque kiting operation were income from a business given the frequency (several cheques...

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Leblanc v. The Queen, 2007 DTC 307, 2006 TCC 680

The two taxpayers, who together won over $5.5 million during a four year period from playing sports lottery parlay games, were found to not be...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business winnings on internet gaming were non-taxable 151
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit compulsive gamblers rather than professionals 151
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business compulsive gamblers rather than professionals 151

Pellerin c. La Reine, 2006 DTC 3341, 2006 TCC 383 (Informal Procedure)

Amounts received by the taxpayer from her son while he was suffering partial, permanent incapacity from a traffic accident did not represent...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) amounts received from accident-victim son in mother's care were not income to her 50
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business gift in personal recognition 50

Rocovitis v. Dominion of Canada General Insurance Co. (2005), 63 OR (3d) 402 (CA)

An exclusion in an insurance policy for loss resulting from engaging in a "trade, profession or occupation" did not apply to an individual doing...

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656203 Ontario Inc. v. The Queen, 2003 DTC 405, 2003 TCC 264

The taxpayer had failed to show that the allocation of the Minister of amounts received by it in settlement of two actions brought against its...

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Ipsco Inc. v. The Queen, 2002 DTC 1421 (TCC)

A lump sum which the taxpayer received in settlement of an action it brought because a "quench and temper" pipe treatment system that had been...

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C.I.R. (New Zealand) v. Wattie & Anor., [1998] BTC 438 (PC)

Before going on to find that a lump sum received by an accounting firm in consideration for entering into a lease of office premises was a capital...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 61

Frank Beban Logging Ltd. v. R., 98 DTC 1393, [1998] 2 C.T.C. 2493 (TCC)

A gratuitous lump sum payment made by the B.C. government to the taxpayer to compensate the taxpayer for having banned logging in the area in...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 41

Fortino v. The Queen, 97 DTC 55, [1997] 2 CTC 2184 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA)

Lump sums received by individual vendors of shares in consideration for their entering into non-competition agreements with the purchaser were...

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Murray Barrett Ltd. v. MNR, 94 DTC 1886, [1994] 1 CTC 2880 (TCC)

A lump sum received by the taxpayer in settlement of a claim against a solicitor for professional negligence was an exempt capital receipt.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 25

Campbell v. MNR, 92 DTC 1855, [1992] 2 CTC 2256 (TCC)

A self-employed individual who provided Christian teachings at three evening sessions per week received offerings given at these sessions and...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 90

Fleur de Lys Warehousing Ltd. v. MNR, 91 DTC 1343, [1992] 2 CTC 2158 (TCC)

Garon J. rejected a submission of the taxpayer that a refund of municipal taxes was non-taxable because it simply amounted to a reduction of an...

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Tax Topics - Income Tax Act - Section 9 - Timing 57

Buckman v. MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC)

Funds misappropriated by a solicitor were income to him.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 11

Molony v. MNR, 90 DTC 1394, [1990] 1 CTC 2570 (TCC)

The taxpayer was not in the business of gambling. His trait placed him "on the road to certain financial ruin" and, accordingly, he had no...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 31

IRC v. Aken, [1990] BTC 352 (C.A.)

Profits from prostitution were subject to charge under Schedule D. There was no evidence that such profits represented earnings from an illegal...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 25

Potvin v. MNR, 90 DTC 1644 (TCC)

The taxpayers, who managed two large apartment buildings and lived in one of the suites on a rent-free basis, realized an income benefit equal to...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 39

Hall v. MNR, 90 DTC 1431 (TCC)

The taxpayer received a subsidy in order to render a piece of land suitable for the cultivation of blueberries and not with respect to the...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 58

Mackenzie v. Arnold (1952), 33 TC 363 (C.A.)

Royalties received by the taxpayer after becoming a U.K. resident that were in respect of novels that the taxpayer wrote while he was a...

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Commissioner of Income Tax (Queensland) v. The Bank of New South Wales (1913), 16 C.L.R. 504 (HC of A.)

A bank issued shares at a premium of £5 per share and for accounting purposes credited the amount of the cash premium received to its profit and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 69

Higgs v. Olivier (1952), 33 TC 136 (C.A.)

After the filming of Henry V was completed, the film company experienced initial difficulties in promoting the film and determined that it would...

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Commissioner of Taxation of the Commonwealth of Australia v. Rowe (1995), 60 FCR 99, 95 ATC 4691, [1995] 31 ATR 392.

The taxpayer incurred legal expenses in an inquiry into his conduct and, later, received an ex grati payment from the Queensland government in an...

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Administrative Policy

7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 2, 2022-0936281C6 F - police d'assurance-vie & avantage

Two brothers resident in Canada each have a Holdco owning 50% of Opco. In order to fund a buy-sell agreement on the death of an ultimate...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) taxable benefit where 2 Holdcos pay premiums on life insurance policies of which their jointly-owned sub is beneficiary unless s. 246(2) applies 244
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures premiums paid by Holdcos on policies of which their jointly-owned company (Opco) is the beneficiary are non-deductible capital expenditures even if reimbursed by the Opcos 138

2 December 2021 External T.I. 2021-0898441E5 - XXXXXXXXXX paid sick days

On May 20, 2021, the Province amended the Employment Standards Act (B.C.) to require employers to provide employees with up to three days of paid...

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) COVID (or other) sick-leave payments are s. 5(1) income 150

28 February 2005 External T.I. 2004-0108551E5 - Disability Insurance Through a Professional Assoc.

"Where an insurance policy, including one purchased through a professional association, provides the self-employed taxpayer with a benefit for...

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17 February 2005 External T.I. 2004-0104731E5 - Disability Income Insurance

"Where a Policy, purchased directly from an insurance company or indirectly through a professional association, provides an Individual, carrying...

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23 October 2003 External T.I. 2003-0017935 F - BIEN AGRICOLE ADMISSIBLE

CCRA indicated that for purposes of the former definition in s. 110.6(1) of "qualified farm property", a farmer’s gross revenue from farming did...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property rebate of municipal taxes reduces the farming expense rather than constituting gross revenue from farming 221
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Gross Revenue rebate of municipal taxes reduced that business expense rather than constituting gross revenue 218

1 May 2003 Internal T.I. 2002-0178347 F - BENEFICES FABRICATION

Canco, a Canadian manufacturing corporation, performs SR&ED for its US parent ("USco"), which fully reimburses it for its related costs. For...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Manufacturing and Processing Labour reimbursements of SR&ED expenses do not reduce cost of manufacturing and processing labour 204
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities no requirement that the SR&ED be connected to M&P 148

30 November 1996 Ruling 9709133 - TAXABILITY OF GENERAL DAMAGES

Damages to be received by a resigning employee in respect of her sexual harassment claim and in respect of a claim for malicious prosecution,...

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9 September 1994 Internal T.I. 9421957 - DEDUCTIBILITY OF DEEP DISCOUNTS AS INTEREST AND IT-114

The main concerns respecting IT-114 related to paragraph 3 (respecting whether a discount is interest) and paragraph 29 (respecting whether the...

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15 August 1994 External T.I. 9412805 - STRUCTURED SETTLEMENTS

RC has favourably ruled where a casualty insurer has, with the consent of the claimant, assigned all liability under a settlement agreement with...

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14 June 1994 Internal T.I. 9413947 - VOLUNTARY PAYMENTS TO A PRIEST

A retired Catholic priest who is requested by former parishioners to conduct masses on special occasions and, after conducting the mass, may...

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13 June 1994 External T.I. 9335135 - TAXATION OF SETTLEMENT PROCEEDS

Damages received from a taxpayer's financial advisors as a result of the overpayment of income taxes attributable to inappropriate advice on their...

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4 February 1993 T.I. (Tax Window, No. 29, p. 20, ¶2435)

Proceeds of an accidental death and dismemberment insurance policy received by a corporation in respect of directors or shareholders will not be...

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29 January 1993 T.I. 9200395 (Tax Window, No. 27, p. 1, ¶2360)

Where a casualty insurer acquires an annuity contract to fund a series of periodic payments to compensate an injured party for lost income and...

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22 January 1993 T.I. 9203635 (Tax Window, No. 27, p. 1, ¶2360)

A structured settlement agreement that provides for balloon payments which the injured person can elect in the future to take either as a lump sum...

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12 October 1992 External T.I. 5-922359

"The Department's position is that in general a taxpayer should apply generally accepted accounting principles ("GAAP") in determining profit...

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31 July 1992 External T.I. 5-911918

Amounts received as guarantee fees ordinarily are taxable on income account.

4 May 1992 TI 920636

Benefits received by the individual partners of a partnership for loss of their income earning capacity under a long-term disability plan would...

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16 March 1992 T.I. (Tax Window, No. 18, p. 15, ¶1807)

If a structured settlement meets all the conditions set out in IT-365R2, paragraph 5, the periodic payments received would be accepted as being...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 34

11 October 1991 T.I. (Tax Window, No. 11, p. 23, ¶1521)

Disaster relief is not required to be included in the income of a recipient who has no legal entitlement to the relief or who received the relief...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 49

19 and 22 February 1991 T.I. (Tax Window, Prelim. No. 3, p. 14, ¶1124)

RC has recently issued a favourable advance tax ruling concerning a structured settlement that involved the assignment of a settlement...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 53

ATR-40 (18 March 1991) "Structured Settlements"

Description of the non-taxable receipt of periodic payments for damages in a personal injury case.

31 May 1990 T.I. (October 1990 Access Letter, ¶1468)

1% of the price paid to the vendor of a winning lottery ticket under Lotto-Québec would be not taxable to the vendor.

3 May 1989 Directive ASG-89-18 (June 1990 Access Letter, ¶1289)

Third party recipients, including foster parents in group home operators, of social assistance payments must include such payments in income under...

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Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 34

14 December 89 T.I. (May 1990 Access Letter, ¶1201)

Pre-judgment interest received by a taxpayer pursuant to the settlement of a wrongful dismissal action is not included in income.

19 September 89 T.I. (February 1990 Access Letter, ¶1102)

Amounts paid by an insurer under a disability insurance policy are not taxable to the recipient (a business man).

88 C.R. - F.Q.4

Where a self-employed individual travelling on business has claimed a business expense for the cost of an airline ticket under the frequent flyer...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 39

86 C.R. - Q.7

The French Shoes case has not altered the position in IT-359R2, paragraph 9.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 13

9 November 1981 TI 5-3119

Proceeds received under a key man disability insurance policy (as contrasted to a key man life insurance policy) would not flow into the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business 38

Articles

Lewis, "The Taxation of Structured Settlements", British Tax Review, 1994, No. 1, p. 19

A discussion of authorities supporting the position of Inland Revenue that the full amount of payments under a structured settlement are...

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