Words and Phrases - "place of business"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

17 December 2002 External T.I. 2002-0158165 F - REPAS DE FETE OFFERTS PAR L'EMPLOYEUR

Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(f)
monthly restaurant event for only those employees whose birthday month it was would not qualify/ restaurant implicitly the employer’s place of business

CCRA indicated that where an employer invites to a restaurant at the end of each month employees who have celebrated their birthday during that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
place of business

19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers)

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1)
usual places of work of an employee (which can be multiple locations based on where the employee reports for work) is each a place of business of the employer

A construction employee is required to go from his residence to the various work sites of his employer. He works only a few days per construction...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
place of business