The taxpayers were the sole shareholders and employees of a corporation engaged in the business of auto retailing. The corporation compensated the taxpayers for meals taken when they needed to work at night or on weekends, which was often. Woods J. found that this compensation arose in the taxpayers' capacity as employees, so it was not a shareholder benefit. The Minister had not made submissions as to whether the compensation was an employee benefit.
Topics and taglines
Tagline
meals received in employee capacity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334374
Extra import data
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"field_legacy_header": "<strong><em>McIntosh v. The Queen</em></strong>, 2012 DTC 1049 [at 2741], 2011 TCC 579 (Informal Procedure) <strong>[meals received in employee capacity]</strong>",
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"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>McIntosh v. The Queen</em></strong>, 2012 DTC 1049 [at 2741], 2011 TCC 579 (Informal Procedure) <strong>[meals received in employee capacity]</strong>",
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"field_sid": "",
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}