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.
Employee Incentives and Benefits. Overview. Our highly-rated Employee Incentives and Benefits team design, draft and implement employee share plans and other incentive arrangements and we advise on the incentives aspects of corporate transactions for a wide range of clients from multi-national corporates to private companies and individuals.