Words and Phrases - "prize"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
91
t
47
u
16
v
10
w
23
y
2

Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37

Summary Under
Tax Topics - Excise Tax Act - Section 188 - Subsection 188(1)
trainer and driver’s share of race track winnings were received as fees rather than prizes

The respondent trained and drove standardbred race horses at various Ontario race tracks, and received directly from the race track a share of the...

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Words and Phrases
prize fee

The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428

Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n)
award to employee for passing a difficult exam relevant to her qualifications was a "prize for achievement"

$300 received by an employee of a life insurance company pursuant to its policy of paying such amounts to all of its employees who passed the...

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Words and Phrases
prize
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable s. 6 benefit need not be remuneration for services 85
Tax Topics - Statutory Interpretation - Redundancy/ reading in words/ speaking in vain exclusion in specific provision extended to general provision to avoid redundancy 158