Words and Phrases - "temporary"
28 September 2000 Internal T.I. 2000-0041017 F - ALLOCATION POUR LOGEMENT
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i)stay of over 2 years was not “temporary”
The taxpayer, who was assigned to an office outside Quebec but continued to rent an apartment in Quebec, was taxable on an allowance received to...
Words and Phrases
temporaryLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | allowance to cover increased housing costs was taxable | 113 |
Dupuis v. The Queen, 2009 DTC 1386, 2009 TCC 220 (Informal Procedure)
lodging at a reserve was merely a temporary possession and reserve was a location remote from any established community
The taxpayer, who was an education specialist, was retained as a consultant by a Cree community under an employment contract with an initial term...
Words and Phrases
temporary