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.
Salary Sacrificing. An employee may elect to forgo (sacrifice) a part of their salary, and take a non-cash benefit instead. The non-cash benefit may be subject to Fringe Benefits Tax (FBT):Benefits subject to FBT will be those that would not be tax deductible to the employer or employee, and include such items as rent or mortgage payments, childrenaâ¬â¢childrenÃ¢ s school, fees credit card, payments telephone bills and health insurance. premiumshe non-cash benefit may be subject to Fringe Benefits Tax (FBT): Benefits subject to FBT will be those that would not be tax deductible to the employer or employee, and include such items as rent or mortgage payments, childrenaâ¬â¢childrenÃ¢ s school, fees credit card, payments telephone bills and health insurance. premiums