O'Flynn v. The Queen, 2005 DTC 556, 2005 TCC 230 (Informal Procedure) -- summary under Income-Producing Purpose

The taxpayers were able to establish that a dental plan was available to all employees of the corporate taxpayer notwithstanding that only members of two families that owned the corporation availed themselves of the dental benefits. Accordingly, the dental premiums were deductible under s. 18(1)(a), and there was no inclusion in the individual taxpayers income by virtue of s. 6(1)(a)(i).