The technical definitions for combustible dust vary. In Canada, the Hazardous Products Regulation (WHMIS 2015) defines combustible dust as  a mixture or substance that is in the form of finely divided solid particles that, upon ignition, is liable to catch fire or explode when dispersed in air.
Some rewards from employee incentive contests are exempt from income tax. Such rewards must be tangible personal property, for example, material goods that are for personal use and that are not deductable from the companyâs operating costs. Such rewards are not classified as income, but only up to the value of $1,600.
Generally, an S corporation can deduct as a business expense the cost of a vehicle provided to an employee. The employee is taxed on the value of the vehicle provided, multiplied by the personal-use percentage. The value is considered additional wages to the employee on which income, but not FICA, taxes are due. If the employee only uses the vehicle to commute from home to work, 100 percent of the value is includible in his wages.