CRA clarifies the computation of the $150 cost per employee safe harbour for employee parties
The T4130 Employers’ Guide states that:
If you provide a free party or other social event to all your employees and the cost is $150 per person or less, we do not consider it to be a taxable benefit.
CRA confirmed that the cost per person for these purposes is computed based on the number of those attending rather than the number invited.
Neal Armstrong. Summary of 9 April 2018 Internal T.I. 2017-0731251I7 F under s. 6(1)(a).