The operator of the casino at which the taxpayer worked (at which there was no food that could be purchased by employees other than in vending machines) prohibited food from being brought on to the premises for sanitation reasons and provided one free meal per shift at a cafeteria. The Court found that the Tax Court Judge had not made any palpable and overriding error in finding that although the meals were provided for a business purpose, the personal benefit to the taxpayer could not be said to be incidental.
Note
see also, 2006 DTC 2045, 2005 TCC 735 (Informal Procedure)
Topics and taglines
Tagline
personal benefit of free meals was more than incidental/not primary employer benefit
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338351
Extra import data
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"field_legacy_header": "<a id=\"McGoldrick\"></a><strong><em>McGoldrick v. The Queen</em></strong>, 2004 DTC 6407, 2004 FCA 189; see also, 2006 DTC 2045, 2005 TCC 735 (Informal Procedure)",
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