9 May 2011 External T.I. 2010-0384711E5 F - Avantages imposables -- summary under Subparagraph 6(1)(b)(vii)

A fixed per-day allowance paid to a foreman for the use of an all-terrain vehicle ("ATV") owned by the foreman in supervising forestry workers was includible in income as it did not come within the wording of s. 6(1)(b)(vii), nor was any deduction accorded under s. 8.