Words and Phrases - "remuneration"

59
27
42
35
25
20
10
8
52
1
2
18
35
19
26
58
1
49
55
32
7
7
10
1

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

CPP payments not remuneration from office or employment; neither were payments from a long-term disability plan paid by the employee himself

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
remuneration

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

exercise of stock option surrender plan for FMV was not "remuneration"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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 116
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 249
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 214
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 171

Attorney General of Canada v. MacDonald, 94 DTC 6262 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
remuneration

The Queen v. Blanchard, 95 DTC 5479 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
remuneration

1 May 1995 Headquarter Letter File 11835-2

fees to independent contractors qualified as exempt remuneration

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
remuneration