CRA accepts that a large employer contribution on compassionate grounds to an employee’s crowdfunding campaign to cover a child’s therapeutic requirements was not taxable
An employee, whose recently-born child had a condition that required costly therapy, established a donation-based crowdfunding campaign to help fund such costs. CRA accepted that a contribution by the employer, which was likely the largest contribution to the campaign, was received by the individual on compassionate grounds qua individual rather than qua employee and, thus, did not represent a taxable benefit.
Neal Armstrong. Summary of 23 August 2019 External T.I. 2018-0779191E5 under s. 6(1)(a).