Canada v. Lao, 97 DTC 5498 (FCA) -- summary under Paragraph 6(1)(a)

By services, 28 November, 2015

The taxpayer, who was relocated from Edmonton to Toronto by his employer, was taxable on $22,500 that he received from his employer to help compensate him for the higher housing prices in the Toronto area. His net worth had been increased by this payment and, accordingly, he had been "enriched" rather than "restored".

Topics and taglines
Topic
Income Tax Act - s. 6(1)(a)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338344
Extra import data
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