Paragraph 6(1)(a)

hearing aid reimbursement was taxable given that employee owned the devices and primarily benefited

gifts of entertainment equipment by taxpayer to an employee of a customer responsible for purchases are includible in that individual’s income

reimbursements of employee fitness facility fees are considered principally for employees’ benefit if membership merely improves their performance through increased health

reimbursement for employment-related moving expenses, and reimbursement of accommodation and transportation where employee temporarily assigned away from normal home base, not taxable

payment of accommodation, travel and meal expenses for attending directors’ meeting out of the region likely not a benefit, but tickets to events likely taxable

employer reimbursement of up to $500 for the cost of a telework computer is non-taxable during COVID-19

promotional prize as income to employee of third party

criteria for overtime meal allowances to be non-taxable

a share of pooled tips paid by casino patrons was taxable

computing $100 per employee limit for office parties etc.