CRA’s policy re employee discounts on merchandise does not extend to discounted services, e.g., no commissions on insurance

CRA stated that as its “administrative position concerning discounts on merchandise and commissions from personal purchases does not apply to discounts on services,” employees of an insurance broker who acquired insurance coverage for personal purposes (e.g., home or automobile insurance) should generally recognize a taxable benefit equal to the commission customarily charged by their employer for such coverage and which was not charged to them.

Neal Armstrong. Summary of 26 March 2019 External T.I. 2017-0729441E5 under s. 6(1)(a).