Ville de Québec v. The Queen, 2008 DTC 4967, 2007 TCC 329 -- summary under Subsection 5(1)

By services, 28 November, 2015

Amounts that the appellant paid to its employees after they were injured were characterized as advances in respect of the employees' entitlement to receive disability payments from the Québec Board of Occupational Health and Safety, rather than as remuneration, so that such amounts were not subject to source deductions.

Topics and taglines
Topic
Income Tax Act - s. 5(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338076
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"VilledeQuebec\"></a>Ville de Québec v. The Queen</em></strong>, 2008 DTC 4967, 2007 TCC 329",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}