Words and Phrases - "remuneration"

a
89
b
44
c
81
d
56
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
93
t
47
u
16
v
10
w
23
y
2

Parker v. The Queen, 2015 DTC 1118 [at 745], 2015 TCC 86 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c)
CPP payments not remuneration from office or employment; neither were payments from a long-term disability plan paid by the employee himself

The taxpayer's husband was a clergyman, who collected payments under the Canada Pension Plan and a long-term disability plan. He also claimed the...

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Words and Phrases
remuneration

Rogers Estate v. The Queen, 2015 DTC 1029 [at at 124], 2014 TCC 348

Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)
exercise of stock option surrender plan for FMV was not "remuneration"

Pursuant to a share appreciation right ("SAR") attached to stock options granted by a public corporation which he controlled and of which he was...

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Words and Phrases
remuneration
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) cash surrender of employee stock options for their value was not shareholder benefit 124
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) capital gain can arise from property which is not capital property 271
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) s. 7 a complete code for taxation of stock option benefits 230
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Options holding one's employee stock options until just before they expire is not typical of an adventure in the nature of trade 185

The Queen v. Blanchard, 95 DTC 5479, [1995] 2 CTC 262 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)

Before going on to find that an amount received by the taxpayer from his employer for the termination of a house buy-back agreement was a...

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Words and Phrases
remuneration

Attorney General of Canada v. MacDonald, 94 DTC 6262, [1994] 2 CTC 48 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)

Before going on to find that a monthly housing subsidy received by an RCMP Officer from the Department of Supply and Services was a taxable...

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Words and Phrases
remuneration
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) 71

Hurd v. The Queen, 81 DTC 5140, [1981] CTC 209 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(e) - Subparagraph 115(2)(e)(i)

"Remuneration" does not include a S.7 stock option benefit.

Words and Phrases
remuneration

1 May 1995 Headquarter Letter File 11835-2

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service
fees to independent contractors qualified as exempt remuneration

Managers (who were independent contractors rather than employees) resided at residences for handicapped individuals in order to provide assistance...

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Words and Phrases
remuneration