30 March 2016 Internal T.I. 2014-0547931I7 F - Voyages offerts par une compagnie -- attach -- Nature of Income
full value of incentive trips, including business portion, included in income of recipient personal corporations
Nature of Income
Nature of Income - Commentary
Ages v. MNR, 71 DTC 86 (TAB) -- attach -- Nature of Income
Canpar Holdings Ltd. v. Saskatchewan (Minister of Energy and Mines) (1987), 60 Sask R 128 (C.A.) -- attach -- Nature of Income
amounts received were revenue notwithstanding on-payment obligation
27 August 1991 Memorandum (Tax Window, No. 8, p. 22, ¶1414) -- attach -- Nature of Income
18 March 1992 T.I. (Tax Window, No. 18, p. 15, ¶1815) -- attach -- Nature of Income
6 May 1991 T.I. (Tax Window, No. 3, p. 27, ¶1240) -- attach -- Nature of Income
Lloyd Estate v. MNR, 63 DTC 1349 (Ex Ct), briefly aff'd 65 DTC 5031 (SCC) -- attach -- Nature of Income
Minister of National Revenue v. St. Catharines Flying Training School Ltd., 55 DTC 1145, [1955] CTC 185, [1955] S.C.R. 738 -- attach -- Nature of Income
Woodward's Pension Society v. The Minister of National Revenue, 62 DTC 1002, [1962] CTC 11, [1962] S.C.R. 224 -- attach -- Nature of Income
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