Words and Phrases - "temporary nature"

a
85
b
44
c
76
d
50
e
38
f
31
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18
h
14
i
72
j
2
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2
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32
m
55
n
25
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38
p
79
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3
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76
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89
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46
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15
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9
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22
y
2

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