Guay v. Canada (Attorney General), 2006 DTC 6391, 2005 FCA 97 -- summary under Paragraph 6(1)(a)

By services, 28 November, 2015

The reimbursement by the employer of the taxpayer of expenses incurred by him in sending his children to a lycée francais in the Dominican Republic was a taxable benefit given that the reimbursement of the tuition did not fit within the exceptional case where the expense was imposed by the very nature of his employment.

Topics and taglines
Topic
Income Tax Act - s. 6(1)(a)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338352
Extra import data
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