7 March 1990 T.I. (August 1990 Access Letter, ¶1367)

Where a corporation acquires a ski pass valid for 36 visits at an arm's length ski resort, the visits may be made by any individual designated by the corporation and the corporation plans to provide the pass to its principal clients, s. 18(1)(l) will not restrict the deduction of the cost of the pass.

Where an employee of a corporation is entitled to use a ski pass purchased by his employer, a taxable benefit will be deemed to have been drawn by the employee.