Paragraph 6(1)(a)

s. 6(1)(a) benefit where employer, as policyholder, pays premiums on policy on life of employee, whose estate is the revocable beneficiary

no taxable benefit re free trip for a customer’s employee where employee spends at least 50% of the time on business-related activities

FMV of free beverages marketed by employer and provided to its employees included in their income

mandatory employer-provided transport from staging area along difficult road to remote mine was not a taxable benefit

requirement to watch the children did not detract from taxability of free lunch

one-time travel between a home office and the employer’s office was in the course of employment

reimbursement of high-speed internet access fees to employees who must work from home likely not a taxable benefit

$500 gift policy might apply to points awards if redeemable for very limited range of goods/ policy does not apply to sales awards etc.

$500 gift policy applies where parent incurs the cost (which must include any customs and shipping costs)

business air miles assumed to be used before personal air miles