CRA will not apply s. 56(2) so as to result in double taxation

S. 6(1)(a) only requires the inclusion in employment income of a benefit "received or enjoyed."  However, where the employee foregoes the benefit and directs that it go to someone else, CRA considers that the employee generally will be taxable on the benefit under s. 56(2) - but if the amount was included in the employee’s income under s. 56(2), it "would not be required to be included" in the income of the recipient of the benefit.  (This statement also appears in IT-335R2, para. 13, but with the weasel word "normally" added.)

Neal Armstrong.  Summaries of 10 April 2014 T.I. 2013-0514321E5 under s. 56(2) and s. 6(1)(a).  See also summary of 13 March 2014 T.I. 2013-0510791E5 under s. 56(2).