What is the economic impact of an employer reimbursing an employee for losses incurred as a result of their employment?
Canada (Federal), Canada
The following excerpt is from MacInnis v. The Queen, 2003 TCC 94 (CanLII):
A policy reason for the economic position analysis is enunciated in Ransom v. M.N.R., [1968] 1 Ex. C.R. 293, at 310: When his employer reimburses him for any such loss, it cannot be regarded as remuneration, for if that were all he received under his employment arrangement, he would not have received any amount for his services. Economically, all that he would have received would be the amount that he was out of pocket by reason of the employment.
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