CRA has revised its policy on employee merchandise discounts at the Minister’s request
At the Minister’s request, Folio S2-F3-C2 (on employee benefits) was removed in October 2017 from the CRA website, and CRA “drafted new wording” respecting employee discounts on merchandise.
The revised folio continues to undergo additional review as per our internal procedures. During the review period, the CRA continues to administer employee discounts on merchandise in accordance with the administrative policy outlined in Guide T4130, Employers Guide – Taxable Benefits and Allowances … .
Neal Armstrong. Summary of 4 December 2018 TEI Roundtable Q. E2, 2018-0782361C6 under s. 6(1)(a).