Further to the contact made by CULE with a representative of the Canada Revenue Agency (CRA) regarding the tax implications for CULE members who will be attending the upcoming Convention:
The CRA has advised us that the days of Convention and the travel to and from the Convention, wherever it may be, is a non-taxable activity which can be accessed by CULE members.
For other days there must be Convention meetings, activities or seminars on a daily basis, which CULE members must attend, to support a non-taxable activity. CULE will be responsible for keeping the attendance at all of the meetings, activities and seminars. Any CULE member not attending the non-taxable function will be deemed as taking a “holiday” and therefore be in receipt of a taxable day. For those members, CULE will be required to issue taxable benefit information.
In Solidarity, your CULE Executive