Cases
Rumford v. The Queen, 94 DTC 6121, [1994] 1 CTC 239 (FCA)
An individual who was a "commended worker" in the Plymouth Brethren Assembly and who preached at various congregations as well as lecturing at...
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) | 90 |
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)
After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive.... [A]...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs | 118 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "means" is exhaustive | 55 |
See Also
9098-9005 Quebec Inc. v. The Queen, 2012 DTC 1284 [at 3864], 2012 TCC 324
The taxpayer's director ("Mr. Gitman") and his two sisters inherited equal interests in a number of properties and a business, which they held in...
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| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business | 239 | |
| Tax Topics - Income Tax Act - Section 96 | partner could be officer but not employee of partnership | 137 |
Canada (National Revenue) v. Real Estate Council of Alberta, 2012 DTC 5099 [at 7059], 2012 FCA 121
A member of the taxpayer was entitled in her position to a per diem payment but the number of days she worked was not fixed or ascertainable in...
Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)
The taxpayers were police union representatives. They were allowed to perform their duties outside the hours the hours of work with their...
Boisvert v. The Queen, 2011 DTC 1296 [at 1670], 2011 TCC 290
Real property with a value of $68,000 was devised to the taxpayer (conditional upon settlement of the estate) "as a token of gratitude for the...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 82 |
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)
A civil engineer carried out public inquiries from time to time for the Secretary of State for the Environment, and received a per diem fee for...
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| Tax Topics - Statutory Interpretation - Prior Cases | 39 |
Administrative Policy
16 March 2015 External T.I. 2014-0521791E5 - Estate Trustee Fees
A lawyer who did not practice as an estate executor or trustee, was asked by the deceased to act as the executor of her estate primarily as she...
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| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | trustee fees from a business subject to T4A reporting | 32 |
7 November 2014 Internal T.I. 2014-0549861I7 - Fixed or ascertainable stipend or remuneration
The XX (who generally have had a professional practice) are appointed by order in council and receive a fixed amount per file. Does the incurring...
18 March 2014 External T.I. 2012-0438941E5 - Deduction of expenses against executor fees
Where an executor of an estate in receipt of fees does not earn the fees in the course of a business, the fees will be considered to be income...
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) | executor not required to bear expenses | 78 |
30 October 2012 Ontario CTF Roundtable Q. 10, 2012-0462961C6 - 2012 Ont CTF Q10 - Executors' Fees and Withholding
CRA stated that, notwithstanding the archiving of IT-377R, it is still its view that:
Fees earned by a taxpayer for acting in the capacity of an...
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| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(g) | 111 |
17 December 2012 External T.I. 2012-0458071E5 - Per Diem Fees
Per diem judges and per diem justices of the peace, who are former full-time judges and former full-time or part-time justices of the peace, are...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(c) | 99 |
22 June 2012 External T.I. 2012-0434491E5 - Board Member Fees
Before concluding that honoraria paid to board members should be reported on a T4 rather than T4A slip (and were subject to source deductions),...
30 September 2010 External T.I. 2010-0376881E5 - Board Member Fees
In light of the definition of "office" in s. 248(1), remuneration paid to board members is considered to be income from an office and subject to...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 32 |
11 March 2010 External T.I. 2009-0345481E5 F - Allocations versées administrateurs bénévoles
Before finding that allowances and travel reimbursements paid by an NPO to volunteer directors were generally non-taxable, CRA stated that...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | allowances and travel reimbursements paid by NPO to volunteer directors were non-taxable | 265 |
24 May 2007 External T.I. 2006-0209081E5 F - Withholding Source Deductions - Trustee Fees
The trustees of a REIT (who in that regard were not acting in the course of a business) received fees from the REIT equaling $20,000 per year,...
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| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | fees received by REIT trustees including per-meeting fees were salary and wages subject to source deductions and T4 reporting | 105 |
20 July 2006 External T.I. 2005-0124101E5 F - Avantages imposables à des employés
A unionized employee who is temporarily released from the employee’s employment to take up a representative position with the union would hold...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | a working meal potentially could be excluded | 245 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) | exemption inapplicable where union employee negotiating contract is employed by different union | 191 |