CRA confirms that the use of space-confirmed, but not standby, passes by airline employees is a taxable benefit
CRA confirmed that the use of space-confirmed airline passes by current airline employees, but not standby passes, is a taxable benefit which is valued at what it would have cost to purchase the space – whereas neither category of pass is taxable to retired employees.
Neal Armstrong. Summary of 17 February 2017 External T.I. 2016-0662341E5 under s. 6(1)(a).