Section 65: Indirect payments and benefits.

(1) The income of a taxpayer includes—a) a payment that directly or indirectly benefits the taxpayer; and b) a payment dealt with as the taxpayer permits, which would have been income of the taxpayer if the payment had been made directly to the taxpayer. (2) The deductions of a taxpayer include a payment made on behalf of the taxpayer or as the taxpayer permits which would have been a deduction of the taxpayer if the payment had been made directly by the taxpayer.