Griesbach v. Canada (M.N.R.), 91 DTC 142, [1990] 2 CTC 2593 (TCC) -- summary under Paragraph 8(1)(f)

By services, 28 November, 2015

The taxpayer's bonuses were not "commissions" for the purposes of s. 8. Christie J. stated (at para. 5):

To my mind the result is that in order for expenses to be deductible under that paragraph the remuneration pertaining thereto must be fixed by reference to the volume of the sales made or the contracts negotiated by the taxpayer claiming those deductions. Twenty per cent of the pre-tax gross profits of an employer with a number of employees is not synonymous with remuneration so fixed.

Note
followed in Tulman v. The Queen, 2014 DTC 1144 [at 3427], 2014 TCC 140 (Informal Procedure)
Topics and taglines
Topic
Income Tax Act - s. 8(1)(f)
Tagline
commissions must be tied to sales volume; bonus based on gross profit was not commission
Words and phrases
commission
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338810
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"Griesbach\"></a>Griesbach v. Canada (M.N.R.)</em></strong>, 91 DTC 142 (TCC), followed in <em>Tulman v. The Queen</em>, 2014 DTC 1144 [at 3427], 2014 TCC 140 (Informal Procedure) <strong>[commissions must be tied to sales volume; bonus based on gross profit was not commission]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}