Jex v. R., 98 DTC 1377, [1998] 2 C.T.C. 2688 (TCC) -- summary under Paragraph 6(1)(a)

By services, 28 November, 2015

Tuition reimbursement payments received by the taxpayer from his employer (Revenue Canada) for successfully obtaining an accounting professional designation were taxable benefits to him given that the courses were taken primarily for his benefit. "The fact that an employer encourages the upgrading of skills cannot be equated with a requirement to do so" (p. 1380).

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Topic
Income Tax Act - s. 6(1)(a)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338377
Extra import data
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