Dunlap v. The Queen, 98 DTC 2053, [1998] 4 CTC 2644 (TCC) -- summary under Paragraph 6(1)(a)

By services, 28 November, 2015

The taxpayer received a benefit from employment equal to the preset per-person charge paid by his employer to a hotel for the cost of the taxpayer and a guest attending the annual firm Christmas party which consisted of a dinner, open bar and over-night accommodations at the hotel.

Topics and taglines
Topic
Income Tax Act - s. 6(1)(a)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338379
Extra import data
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