Words and Phrases - "temporary nature"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

14 September 2000 Internal T.I. 2000-0035797 F - ALLOCATION DE SEJOUR

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i)
purpose of s. 6(6)/ meaning of “temporary” duties and “maintained” re foreign internship

Before discussing the conditions that would need to be satisfied for allowances paid under an internship program to cover foreign living expenses...

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Words and Phrases
maintained temporary nature
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(iii) representation allowance must cover additional expenses from being posted abroad 70

20 February 2004 External T.I. 2003-0035361E5 F - Chantier particulier - travail temporaire

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i)
single 3-year term contract could be work of a temporary nature

A Band Council of an Indian Reserve employed non-aboriginal staff at the reserve, who lived in housing on the reserve, but also might have a home...

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Words and Phrases
temporary nature

27 September 2013 External T.I. 2012-0472981E5 F - Chantier part. - nature temporaire

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a)
application of 2-year posting test to determining whether "duties … of a temporary nature"

In the course of a general discussion of the meaning of "duties … of a temporary nature," CRA stated:

[W]here an employer offers its employees a...

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Words and Phrases
temporary nature

15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6)
work engagement ceased to be temporary based on a change in circumstances

Regarding a situation where the taxpayer was hired temporarily to help address a temporary work backlog at a remote work site but then was...

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Words and Phrases
temporary nature