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.
Learn which fringe benefits are taxable and which ones are not. An employee fringe benefit is a form of pay other than money for the performance of services by employees. Any fringe benefit provided to an employee is taxable income for that person unless the tax law specifically excludes it from taxation. Taxable fringe benefits must be included as income on the employee's W-2 and are subject to withholding.