6(1)

IT91R4- Employment at Special Work Sites or Remote Work Locations

NO.: IT-91R4 DATE: June 17, 1996 SUBJECT: INCOME TAX ACT Employment at Special Work Sites or Remote Work Locations REFERENCE: Subsection 6(6) (also subsections 6(1), 110.7(1), (2) (4), and the definition of “self-contained domestic establishment” in subsection 248(1); and paragraph 250(1)(a) of the Income Tax Act; and section 7303.1 of the Income Tax Regulations) Application This bulletin […]

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IT529- Flexible Employee Benefit Programs

NO.: IT-529 DATE: February 20, 1998 SUBJECT: INCOME TAX ACT Flexible Employee Benefit Programs REFERENCE: Paragraph 6(1)(a) (also subsections 6(3), 6(4), 15(1); the definitions of “salary deferral arrangement,” “retirement compensation arrangement,” “group term life insurance policy” and “private health services plan” in subsection 248(1); paragraphs 6(1)(f), 6(1)(g), 6(1)(h), 6(1)(i), subparagraphs 56(1)(a)(i) and (iii)) Application This bulletin discusses various tax consequences that may

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IT63R5- Benefits,Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer – After 1992

IT-63R5 DATE: AUGUST 21, 1995 SUBJECT: INCOME TAX ACT Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer – after 1992 REFERENCE: Paragraphs 6(1)(a), (e), (e.1), (k) and (l) and subsections 6(1.1), (2), (2.1), and (7) (also subsections 15(1), (1.3), (1.4), (5) and (7) and

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IT522R – Vehicle, Travel and Sales Expenses of Employees

INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Vehicle, Travel and Sales Expenses of Employees DATE: March 29, 1996 NO: IT-522R REFERENCE: Paragraphs 8(1)(f), 8(1)(h), 8(1)(h.1) and 8(1)(j) (also sections 67.1, 67.2, 67.3 and 67.4, subsections 6(6), 8(4), 8(9), 8(10), 13(2), 13(7), 13(11), 20(16), 20(16.1), 70(5), 70(6), 81(3.1) and the definitions of “passenger vehicle,” “automobile” and “motor vehicle”

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IT432R2- Benefits Conferred on Shareholders

NO.: IT-432R2 DATE: February 10, 1995 SUBJECT: INCOME TAX ACT Benefits Conferred on Shareholders REFERENCE: Subsection 15(1) (also sections 84 and 246; subsections 15(1.1) to 15(1.4), 15(7), 52(1), 52(1.1), 56(2) and 248(1) definitions of “property”, “corporation”, “shareholder” and “specified shareholder”; paragraphs 6(1)(a), 69(1)(b), 82(1)(a) and 214(3)(a); and subparagraph 129(1)(a)(i) of the Income Tax Act; and

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