CRA confirms that employer-provided parties generally do not give rise to a taxable benefit

It is "the CRA’s position is that when an employer offers free-of-charge, to all employees, a party or other social event, there is no taxable benefit if the cost per party or other social event does not exceed $100 per person." CRA has confirmed that this position extends to "a ‘5 to 7’ [a Quebec term presumably referring to some sort of after-work event with free drinks] or a team lunch of a social nature."

"When the usage of a bike stand area [on the employer’s facilities] by an employee is difficult to quantify and measure, the CRA is of the view that a benefit is not required to be included in computing the income of the employee who uses the bike parking stand." Furthermore, "the furnishing of internal recreational facilities of the employer offered to all the employees does not give rise to a taxable benefit to them."

Summary of Q. 20 of 9 October 2015 APFF Roundtable under 2015 APFF Conference.