,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,employees' ,fr+e ,b5efits
,numb]3 ,,it-#dgj;,r 7,3solidat$7
,date3 ,see ,bullet9 ,revi.ns sec;n
,ref];e3 ,p>agraph #f7#a77a7 7al sec;ns
  #aah.h & #aah.i2 subsec;ns #e7#a71
  #f7#c71 #f7#f71 #f7#ai7 to 7#bb71 &
  #aah.e7#a72 p>agraph #ah7#a77l7 &
  subp>agraph #f7#a77b77;ix774

  ,late/ ,revi.ns--,p>agraphs #f1 #g1
#i1 #ah1 #ai1 #cg1 #df & #dg
  ,rev5ue ,canada's 9come tax 9t]pret,n
bullet9s 7,,it's7 provide te*nical
9t]pret,ns & posi;ns reg>d+ c]ta9
provi.ns 3ta9$ 9 9come tax law4 ,due 6_!
te*nical nature1 ,,it's >e us$ prim>ily
0de"p;tal /aff1 tax speciali/s1 & o!r
9dividuals :o h an 9t]e/ 9 tax matt]s4
,= ^? r1d]s :o pref] a less           #a
              ,,it-#dgj;,r           a#a
te*nical explan,n (! law1 ! ,de"p;t (f]s
o!r public,ns1 s* z tax guides &
pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =ce
at ! "t !y 7 made1 s* -;ts >e n a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publiciz$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!
curr5t & subsequ5t tax,n ye>s or =
                                      #b
              ,,it-#dgj;,r           b#a
transac;ns 5t]$ 96af ! date on : ! *ange
is publiciz$4
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3

  ,director1 ,busi;s & ,public,ns
    ,divi.n
  ,9come ,tax ,rul+s & ,9t]pret,ns
    ,directorate
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  ,ottawa ,,on ,k#a;,a #j;,l#e
  
  ,? electronic v].n ( ? docu;t is !
  (ficial v].n4
  
  ,on ,novemb] #a1 #aiii1 ,rev5ue
  ,canada w 2g9 op],ns z ! ,canada
  ,cu/oms & ,rev5ue ,ag5cy4
  



                                      #c
                 ,3t5ts              c#a
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,9troduc;n 7p>agraphs #a-c7
  ,"p ;,a--,am.ts 6,be ,9clud$ 9 ,9come
    ,bo>d & ,lodg+ 7p>agraphs #d-e7
    ,r5t-,free & ,l[-,r5t ,h\s+
      7p>agraph #f7
    ,travel ,b5efits 7p>agraph #g7
    ,p]sonal ,use ( ,employ]'s ,motor
      ,vehicle 7p>agraph #h7
    ,gifts 7,9clud+ ,*ri/mas ,gifts7
      7p>agraph #i7
    ,holi"d ,trips1 ,o!r ,prizes &
      ,9c5tive ,aw>ds 7p>agraphs #aj-ac7
    ,frequ5t ,fly] ,program 7p>agraph
      #ad7
    ,travell+ ,exp5ses ( ,employee's
      ,sp\se 7p>agraph #ae7
    ,premiums "u ,prov9cial
      ,hospitaliz,n & ,m$ical ,c>e
      ,9sur.e ,plans 7p>agraphs #af-ag7
                                      #d
              ,,it-#dgj;,r           d#a
    ,employ]-,pd ,$uc,nal ,co/s
      7p>agraph #ah-bb7
    ,co/ ( ,tools--,reimburse;t
      7p>agraph #bc7
    ,wage ,loss ,replace;t ,plans
      7p>agraph #bd7
    ,9t]e/-,free & ,l[-,9t]e/ ,loans
      7p>agraph #be7
    ,f9ancial ,c\nsell+ & ,9come ,tax
      ,return ,prep>,n 7p>agraph #bf7
  ,"p ;,b--,am.ts ,n 6,be ,9clud$ 9
    ,9come
    ,4c.ts on ,m]*&ise & ,-mis.ns on
      ,sales 7p>agraph #bg7
    ,subsidiz$ ,m1ls 7p>agraph #bh7
    ,uni=ms & ,special ,clo?+ 7p>agraphs
      #bi-cj7
    ,subsidiz$ ,s*ool ,s]vices 7p>agraph
      #ca7
    ,transport,n 6! ,job 7p>agraph #cb7
    ,recre,nal ,facilities 7p>agraphs
      #cc-cd7
    ,removal ,exp5ses 7p>agraphs #ce-ch7
                                      #e
              ,,it-#dgj;,r           e#a
    ,premiums "u ,private ,h1l? ,s]vices
      ,plans 7p>agraphs #ci-dj7
    ,employ]'s ,3tribu;n "u ,prov9cial
      ,hospitaliz,n & ,m$ical ,c>e
      ,9sur.e ,plans 7p>agraph #da7
    ,transport,n ,passes 7p>agraphs
      #db-dd7
    ,public ,(fice ,hold]s 7p>agraph
      #de7
    ,employee ,c\nsell+ ,s]vices
      7p>agraph #df7
    ,profes.nal ,memb]%ip ,fees
      7p>agraph #dg7
,bullet9 ,revi.ns
--------------------------------------#b
               ,applic,n
    
  ,? bullet9 is a 3solid,n (! foll[+3
    --,,it-#dgj;,r dat$ ,april #h1
      #aihh1 z revis$ 0,special ,rel1se
      dat$ ,decemb] #aa1 #aihi2 &
    --subsequ5t am5d;ts "!to4
    
                                      #f
              ,,it-#dgj;,r           a#b
  ,= fur!r "picul>s1 see ! 8,bullet9
,revi.ns0 sec;n ne> ! 5d ( ? bullet94

                ,summ>y
    
  ,? bullet9 4cusses v>i\s -mon types (
8fr+e b5efits0 & 9dicates :e!r or n _!
values %d 2 9clud$ 9 9come4 ,"p ;,a (!
bullet9 d1ls ) am.ts 6be 9clud$ 9 9come
:ile ,"p ;,b d1ls ) am.ts n 6be 9clud$ 9
9come4

          ,4cus.n & ,9t]pret,n
    
      ,9troduc;n 7p>agraphs #a-c7
    
#a4 ,! 9=m,n "h9 ref]s 6cases ": "! is
  an employee-employ] rel,n%ip b does n
  necess>ily apply if ! employee is al a
  %>ehold] or relative (! [n] (! busi;s4
#b4 ,except ": ! ,act provides o!rwise1
  taxpay]s >e g5],y taxa# on ! value (
  all b5efits !y rcv 0virtue ( _!
  employ;t4 ,! m -mon 8fr+e           #g
              ,,it-#dgj;,r           b#b
  b5efits0 >e 4cuss$ 2l & h be5
  classifi$ g5],y z taxa# b5efits or z
  non-taxa# privileges4 ,9 ! second gr\p
  "! may well 2 a po9t 2y : !
  8privilege0 3cept is no l;g] valid1
  i4e41 ! advantage 6! employee is1 9
  fact1 a =m ( extra remun],n4 ,!n !
  8fr+e b5efit0 is view$ z a taxa#
  b5efit4
#c4 ,": an am.t 9 respect (a taxa#
  b5efit %d 2 9clud$ 9 9come1 ! employ]
  m/ det]m9e xs value or make a r1sona#
  e/imate ( x & 9clude t value 9 ! box
  provid$ on =m ,t#d ,supple;t>y "u !
  h1d+ 8,employ;t ,9come ,2f ,deduc;ns0
  & al 9 ! appropriate box 9 ! >ea
  5titl$ 8,taxa# ,all[.es & ,b5efits04






                                      #h
      ,"p ;,a--,am.ts 6,be ,9clud$   c#b
                9 ,9come
    
             ,bo>d & ,lodg+
            7p>agraphs #d-e7
    
#d4 ,! ,9come ,tax ,act ref]s specific,y
  6bo>d & lodg+ z a b5efit deriv$ f
  employ;t4 ,? 9cludes bo>d & lodg+
  regul>ly furni%$ z a p]quisite (!
  employ;t1 z is -mon = hotel employees
  & dome/ic & f>m help4 ,! value plac$
  on ? b5efit %d approximate xs fair
  m>ket value4 ,": subsidiz$ bo>d &
  lodg+ is provid$ 6an employee ! value
  (! b5efit = 8bo>d0 is det]m9$ on !
  basis describ$ = subsidiz$ m1ls 7,see
  p>agraph #bh 2l72 ! 8lodg+0 b5efit w 2
  valu$ at ! fair m>ket value (!
  a3ommod,n less ! am.t *>g$ 6!
  employee4
#e4 ,h["e1 0virtue ( subsec;n #f7#f71 an
  excep;n 6! abv rules is made 9 respect
  ( bo>d & lodg+ rcvd 0an employee ^:
  duties >e p]=m$ at a remote loc,n   #i
              ,,it-#dgj;,r           d#b
  or1 9 "s circum/.es1 at a special "w
  site4 ,? excep;n is 4cuss$ 9
  ,,it-#ia;,r#c1 8,employ;t at ,special
  or ,remote ,"w ,sites04

      ,r5t-,free & ,l[-,r5t ,h\s+
             7p>agraph #f7
    
#f4 ,:5 an employ] provides a h\se1
  a"p;t1 or simil> a3ommod,n 6an
  employee r5t-free or =a l[] r5t ?an !
  employee wd h 6pay "s"o else = s*
  a3ommod,n1 ! employee rcvs a taxa#
  b5efit4 ,! employ] is responsi# =
  r1sonably e/imat+ ! am.t ( s* a
  b5efit1 : wd norm,y 2 3sid]$ 6be !
  fair m>ket r5t = equival5t a3ommod,n
  _h ! employee r5t$ f a ?ird "py1 less
  any r5t pd4 ,h["e1 sec;n #aaj.g
  provides a deduc;n = liv+ a3ommod,n =
  an 9dividual :o resides 9 an >ea t is
  ei a 8prescrib$ nor!rn z"o0 or a
  8prescrib$ 9t]m$iate z"o04 ,see !
  curr5t v].n ( ,9t]pret,n           #aj
              ,,it-#dgj;,r           e#b
  ,bullet9 ,,it-#ia1 ,employ;t at
  ,special ,"w ,sites or ,remote ,"w
  ,loc,ns1 = 9=m,n on ! nor!rn resid5ts
  deduc;ns4

     ,travel ,b5efits 7p>agraph #g7
    
#g4 ,an am.t rcvd1 or ! value (a b5efit
  rcvd or 5joy$1 0virtue ( employ;t 9
  respect ( travell+ exp5ses 9curr$ 0an
  employee1 ! employee's family or bo?
  is a taxa# b5efit1 un.s ! am.t is an
  all[.e : falls )9 ! excep;ns 9
  p>agraph #f7#a77b7 or is an am.t
  describ$ 9 subsec;n #ha7#c.a7 or
  o!rwise exclud$ f 9come "u subsec;n
  #f7#f74 ,h["e1 an 9dividual may 2
  eligi# =! nor!rn resid5ts deduc;n 9
  subsec;n #aaj.g 9 respect ( c]ta9
  travel b5efits rcvd 0! 9dividual or !
  9dividual's family f an employ] :o
  d1ls at >m's l5g? )! 9dividual1 6!
  ext5t ! value (! b5efits is 9clud$ 9 !
  9dividual's 9come =! tax,n ye> f   #aa
              ,,it-#dgj;,r           f#b
  employ;t & n o!rwise deduct$4 ,see !
  curr5t v].n ( ,9t]pret,n ,bullet9
  ,,it-#ia1 ,employ;t at ,special ,"w
  ,sites or ,remote ,"w ,loc,ns1 = 9=m,n
  on ! nor!rn resid5ts deduc;ns4

       ,p]sonal ,use ( ,employ]'s
     ,motor ,vehicle 7p>agraph #h7
    
#h4 ,! curr5t v].n ( ,,it-#fc %d 2
  3sult$4

        ,gifts 7,9clud+ ,*ri/mas
         ,gifts7 7p>agraph #i7
    
#i4 ,a gift 7ei 9 ca% or 9 k9d7 f an
  employ] 6an employee is a b5efit
  deriv$ dur+ or 2c (! 9dividual's
  employ;t4 ,:5 ! value (a gift
  -memorat+ a w$d+1 ,*ri/mas or simil>
  o3a.n does n exce$ 4#ajj & :5 !
  employ] does n claim xs co/ z an
  exp5se 9 -put+ taxa# 9come1 ! gift is
  n requir$ 6be report$ z 9come (    #ab
              ,,it-#dgj;,r           g#b
  an employee4 ,? practice w only apply
  6"o gift 6an employee 9 a ye>1
--------------------------------------#c
  except 9 ! ye> an employee m>ries 9 :
  case x w apply 6two gifts4

  ,:5 an employee is rew>d$ 0an employ]
  ) m]*&ise or o!r non-ca% items1 ! fair
  m>ket value (! aw>d m/ 2 9clud$ 9 !
  employee's 9come4 ,if an item is
  p]sonaliz$ )a corporate logo or 5grav$
  )! employee's "n or a message1 ! fair
  m>ket value (! item may 2 negatively
  a6ect$4 ,9 s* cases1 ! am.t 6be 9clud$
  9 ! employee's 9come may 2 reduc$ 0a
  r1sona# am.t1 hav+ reg>d 6all !
  circum/.es4 ,dep5d+ on ! value (a
  "picul> aw>d1 ! exi/;e (a logo may h
  ll1 if any1 impact on ! fair m>ket
  value (! item4 ,:5 ! aw>d giv5 is a
  plaque1 trophy or o!r me;to ( nom9al
  value = : "! is no m>ket1 x is n nec
  69clude any am.t 9 an employee's 9come
  z a taxa# b5efit4 ,see p>agraphs   #ac
              ,,it-#dgj;,r           a#c
  #aj 6#ac = 9=m,n on holi"d trips1 o!r
  prizes & 9c5tive aw>ds4

  ,an employ]-provid$ "py or o!r social
  ev5t1 : is g5],y availa# 6all
  employees1 w 2 a3ept$ z a non-taxa#
  privilege if ! co/ p] employee is
  r1sona# 9 ! circum/.es4 ,z a guidel9e1
  ^? ev5ts co/+ up 64#ajj p] p]son w 2
  3sid]$ 6be non-taxa#4 ,ancill>y co/s1
  s* z transport,n home1 wd 9cr1se t
  am.t4 ,"pies co/+ m ?an t >e g5],y
  3sid]$ 6be 2y ! privilege po9t & may
  result 9 a taxa# b5efit4

     ,holi"d ,trips1 ,o!r ,prizes &
            ,9c5tive ,aw>ds
           7p>agraphs #aj-ac7
    
#aj4 ,": an employ] pays =a vac,n = an
  employee1 ! employee's family or bo?1
  ! co/ "!( 6! employ] 3/itutes a taxa#
  b5efit 6! employee "u p>agraph
  #f7#a77a74 ,simil>ly1 ": a vac,n   #ad
              ,,it-#dgj;,r           b#c
  prop]ty [n$ 0an employ] is us$ = vac,n
  purposes 0an employee1 ! employee's
  family or bo?1 "! is a taxa# b5efit
  3f]r$ on ! employee "u p>agraph
  #f7#a77a7 ! value ( : is equival5t 6!
  fair m>ket value (! a3ommod,n less any
  am.t : ! employee pd "!= 6! employ]4
  ,9 any case1 ! taxa# b5efit may 2
  reduc$ if "! is 3clusive evid;e 6%[ t
  ! employee 0 9volv$ 9 busi;s
  activities =! employ] dur+ ! vac,n4
#aa4 ,9 a situ,n ": an employee's pres;e
  is requir$ = busi;s purposes & ?
  func;n is ! ma9 purpose (! trip1 no
  b5efit w 2 associat$ )! employee's
  travell+ exp5ses nec 6a3ompli% !
  busi;s objectives (! trip if !
  exp5ditures >e r1sona# 9 rel,n 6!
  busi;s func;n4 ,": a busi;s trip is
  ext5d$ 6provide =a pd holi"d or vac,n1
  ! employee is 9 receipt (a taxa#
  b5efit equal 6! co/s borne 0! employ]
  ) respect 6t ext5.n4
                                     #ae
              ,,it-#dgj;,r           c#c
#ab4 ,"! may 2 9/.es ": an employee acts
  z a ho/ or ho/ess = an 9c5tive aw>d
  trip >rang$ = employees1 suppli]s or
  cu/om]s (! employ]4 ,s* a trip w 2
  view$ z a busi;s trip provid$ !
  employee is 5gag$ directly 9 busi;s
  activities dur+ a sub/antial "p ( ea*
  "d 7e4g41 z organiz] ( activities72
  o!rwise x w 2 view$ z a vac,n &a taxa#
  b5efit1 subject1 ( c\rse1 6a reduc;n =
  any actual busi;s activ;y4
#ac4 ,": an employee rcvs a prize or o!r
  aw>d relat$ 6sales or o!r "w p]=m.e f
  8 or h] employ]1 ! fair m>ket value (
  s* an 9c5tive is reg>d$ z remun],n 6be
  9clud$ 9 9come "u sec;n #e (! ,act4
  ,simil>ly1 ! fair m>ket value ( any
  aw>d n reg>d$ z remun],n t is rcvd 0an
  employee
    7a7 9 respect (1
    7b7 9 ! c\rse (1 or
    7c7 0virtue (
  ! employee's (fice or employ;t is al
  9clud$ 9 9come f an (fice or       #af
              ,,it-#dgj;,r           d#c
  employ;t 0virtue ( p>agraph #f7#a77a74
  7,see al ,,it-#ge;,r#b1 8,s*ol>%ips1
  ,fell[%ips1 ,burs>ies1 ,prizes &
  ,rese>* ,grants047

        ,frequ5t ,fly] ,program
             7p>agraph #ad7
    
#ad4 ,"u ? program1 : is usu,y sponsor$
  0an airl9e1 a frequ5t air travell] c
  a3umulate cr$its : may 2 ex*ang$ =
  a4i;nal air travel or o!r b5efits4 ,":
  an employee a3umulates s* cr$its :ile
  travell+ on employ]-pd busi;s trips &
  uses !m 6obta9 air travel or o!r
  b5efits =! p]sonal use (! employee or
  ! employee's family1 ! fair m>ket
  value ( s* air travel or o!r b5efits
  m/ 2 9clud$ 9 ! employee's 9come4 ,":
  an employ] does n 3trol ! cr$its
  a3umulat$ 9 a frequ5t fly] program 0an
  employee :ile travell+ on employ]-pd
  busi;s trips1 ! -;ts 9 p>agraph #c abv
  w n apply & x w 2 !                #ag
              ,,it-#dgj;,r           e#c
  responsibil;y (! employee 6det]m9e &
  9clude 9 9come ! fair m>ket value (
  any b5efits rcvd or 5joy$4

          ,travell+ ,exp5ses (
           ,employee's ,sp\se
             7p>agraph #ae7
    
#ae4 ,": a sp\se a3ompanies an employee
  on a busi;s trip ! pay;t or
  reimburse;t 0! employ] (! sp\se's
  travell+ exp5ses is a taxa# b5efit 6!
  employee un.s ! sp\se was1 9 fact1
  5gag$ prim>ily 9 busi;s activities on
  2half (! employ] dur+ ! trip4

        ,premiums "u ,prov9cial
      ,hospitaliz,n & ,m$ical ,c>e
       ,9sur.e ,plans 7p>agraphs
                #af-ag7
    
#af4 ,": an employ] pays all or a "p (!
  premiums or 3tribu;ns t an employee is
  o!rwise requir$ 6pay 6a            #ah
              ,,it-#dgj;,r           f#c
  prov9cial au?or;y adm9i/]+ a prov9cial
  hospital 9sur.e plan1 a prov9cial
  m$ical c>e 9sur.e plan1 or bo?1 ! am.t
  pd is a taxa# b5efit 6! employee4
--------------------------------------#d
#ag4 ,": an employ] pays an am.t 6an
  employee 9 respect (! employee's
  premium "u a prov9cial hospital or
  prov9cial m$ical c>e 9sur.e plan1 !
  am.t pd is a taxa# b5efit 6! employee4

      ,employ]-,pd ,$uc,nal ,co/s
           7p>agraphs #ah-bb7
    
#ah4 ,:5 tra9+ is tak5 prim>ily =!
  b5efit (! employ]1 "! is no taxa#
  b5efit :e!r or n ? tra9+ l1ds 6a
  degree1 diploma or c]tificate4 ,a
  taxa# b5efit >ises :5 ! tra9+ is
  prim>ily =! b5efit (! employee4

  ,! foll[+ guidel9es assi/ 9 ! det]m9,n
  ( :e!r "! is a taxa# b5efit2 h["e1 !y
  d n necess>ily apply 9 non->m's    #ai
              ,,it-#dgj;,r           a#d
  l5g? rel,n%ips or 9 specific examples
  9 : "! is evid;e t ! b5efit 0 9 fact
  prim>ily =! employee4 ,? w 2 ! case1 =
  example1 if ! employee &! employ] h
  5t]$ 96an >range;t "u : ! remun],n
  ord9>ily pd 6! employee is reduc$ 9
  recogni;n ( tra9+ co/s 9curr$ 0!
  employ]4

  ,"! >e ?ree broad categories ( tra9+3

  ,specific ,employ]-,relat$ ,tra9+3
  ,c\rses : >e tak5 = ma9t5.e or upgrad+
  ( employ]-relat$ skills1 :5 x is
  r1sona# 6assume t ! employee w resume
  8 or h] employ;t =a r1sona# p]iod ( "t
  af -ple;n (! c\rses1 w g5],y 2 3sid]$
  6prim>ily b5efit ! employ] & "!=e 2
  non-taxa#4 ,= example1 fees & o!r
  associat$ co/s s* z m1ls1 travel &
  a3ommod,n : >e pd = c\rses l1d+ 6a
  degree1 diploma or c]tificate1 9 a
  field relat$ 6! employee's curr5t or
  pot5tial future responsibilities   #bj
              ,,it-#dgj;,r           b#d
  9 ! employ]'s busi;s1 w n result 9 a
  taxa# b5efit4

  ,g5]al ,employ;t-,relat$ ,tra9+3 ,o!r
  busi;s-relat$ c\rses1 al? n directly
  relat$ 6! employ]'s busi;s1 w g5],y 2
  3sid]$ non-taxa#4 ,examples ( non-
  taxa# tra9+ wd 9clude /ress manage;t1
  employ;t equ;y1 f/-aid & language
  skills4 ,norm,y1 in-h\se tra9+ w n 2
  3sid]$ a taxa# b5efit4

  ,p]sonal ,9t]e/ ,tra9+3 ,employ]-pd
  c\rses = p]sonal 9t]e/ or te*nical
  skills t >e n relat$ 6! employ]'s
  busi;s >e 3sid]$ ( prim>y b5efit 6!
  employee & ?us taxa#4 ,= example1 fees
  pd =a self-9t]e/ c>p5try c\rse wd
  result 9 a taxa# b5efit4
#ai4 ,employees :o h _! eligi# tui;n
  fees pd = or reimburs$ 0_! employ] & h
  n rcvd a taxa# b5efit >e n 5titl$
  6claim ! tui;n tax cr$it4 ,9 a4i;n1 !
  $uc,n am.t is n availa#1 9 any     #ba
              ,,it-#dgj;,r           c#d
  case1 :5 employees h _! eligi# tui;n
  fees pd = or reimburs$ 0_! employ] or
  :5 !y rcv remun],n :ile tak+ tra9+ 9
  3nec;n ) _! duties ( employ;t4
#bj4 ,": an $uc,nal 9/itu;n : *>ges
  tui;n fees provides tui;n free ( *>ge
  or at a reduc$ am.t 6an employee (!
  9/itu;n1 or 6! sp\se or *n (!
  employee1 ! fair m>ket value (! b5efit
  w 2 9clud$ 9 ! employee's 9come4
#ba4 ,= #aihd & subsequ5t tax,n ye>s1
  any r1sona# all[.e 79clud+ tui;n fees7
  rcvd 0an employee f ! employ] 6cov] !
  away-f-home $uc,n (a * w n 2 9clud$ 9
  ! employee's 9come 0virtue (
  subp>agraph #f7#a77b77;ix71 s l;g z !
  * is 9 full-"t att5d.e at a s*ool :
  prim>ily uses = 9/ruc;n ! (ficial
  language ( ,canada prim>ily us$ 0!
  employee &! s*ool is 9 a -mun;y n f>!r
  f ! place ": ! employee is requir$
  6live ?an ! ne>e/ -mun;y 9 : "! is a
  s*ool hav+ suita# bo>d+ facilities &
  provid+ 9/ruc;n 9 t language4      #bb
              ,,it-#dgj;,r           d#d
  ,6! ext5t t tui;n fees pd 0! employ]
  =! employee's * >e1 0virtue (
  subp>agraph #f7#a77b77;ix7 n 9clud$ 9
  ! employee's 9come1 !y may n 2 us$ 9
  det]m9+ a tax cr$it = tui;n fees 7see
  ! curr5t v].n ( ,,it-#eaf74 ,2f #aihd
  ! all[.e 0 exclud$ f 9come only if !
  s*ool 0 ! close/ availa# provid+
  9/ruc;n 9 t language )\t reg>d 6!
  suitabil;y ( a3ommod,n4
#bb4 ,9 -put+ tax paya#1 a /ud5t may 2
  eligi# =a non-refunda# f$]al tax cr$it
  "u subsec;n #aah.e7#a7 9 respect (
  tui;n fees pd 0or on 2half (! /ud5t
  7or ! fair m>ket value ( free tui;n
  provid$ 6! /ud5t 6! ext5t t x is
  report$ z a taxa# b5efit74 ,any unus$
  por;n ( s* a cr$it 76a maximum (
  4#fjj7 may 2 transf]r$ to1 & claim$ z
  a tax cr$it by1 ! /ud5t's sp\se "u
  sec;n #aah.h1 or ! /ud5t's p>5t or
  gr&p>5t "u subsec;n #aah.i7#a7 7see !
  curr5t v].n ( ,,it-#eaf74 ,=! tax
  implic,ns ( s*ol>%ips1             #bc
              ,,it-#dgj;,r           e#d
  fell[%ips1 burs>ies1 prizes & rese>*
  grants1 see ! curr5t v].n ( ,,it-#ge4

      ,co/ ( ,tools--,reimburse;t
             7p>agraph #bc7
    
#bc4 ,": an employ] makes pay;ts 6xs
  employees 6(fset ! co/ ( tools t !
  employees >e requir$ 6h 9 ord] 6p]=m
  _! "w1 ! am.t (! pay;t m/ 2 9clud$ 9 !
  employees' 9comes4

     ,wage ,loss ,replace;t ,plans
             7p>agraph #bd7
    
#bd4 ,ref] 6,,it-#dbh1 8,wage ,loss
  ,replace;t ,plans04

       ,9t]e/-,free & ,l[-,9t]e/
         ,loans 7p>agraph #be7
    
#be4 ,ref] 6,,it-#dba;,r1 8,b5efits
  6,9dividuals1 ,corpor,ns & ,%>ehold]s
  f ,loans or ,debt04                #bd
      ,f9ancial ,c\nsell+ & ,9come   f#d
         ,tax ,return ,prep>,n
             7p>agraph #bf7
    
#bf4 ,f9ancial c\nsell+ s]vices or 9come
  tax return prep>,n provid$ directly 7=
  #aiij & subsequ5t tax,n ye>s7 or
  9directly 0an employ] norm,y produce a
  taxa# b5efit 6! employee :o rcvs !
--------------------------------------#e
  b5efit4 ,h["e1 f9ancial c\nsell+
  s]vices 9 respect (! re-employ;t or !
  retire;t ( an employee w n result 9 a
  taxa# b5efit 6! employee 7see p>agraph
  #df 2l74

     ,"p ;,b--,am.ts n 6,be ,9clud$
               ,9 ,9come
    
     ,4c.ts on ,m]*&ise & ,-mis.ns
        on ,sales 7p>agraph #bg7
    
#bg4 ,": x is ! practice ( an employ]
  6sell m]*&ise 6employees at a 4c.t1 !
  b5efits t an employee may derive   #be
              ,,it-#dgj;,r           a#e
  f ex]cis+ s* a privilege >e n norm,y
  reg>d$ z taxa# b5efits4 ,h["e1 ? does
  n ext5d 6an extraord9>y >range;t )a
  "picul> employee or a select gr\p (
  employees nor 6an >range;t 0: an
  employee is p]mitt$ 6pur*ase m]*&ise
  7o!r ?an old or soil$ m]*&ise7 = less
  ?an ! employ]'s co/4 ,fur!rmore1 ?
  tr1t;t does n ext5d 6a reciprocal
  >range;t 2t two or m employ]s ":by !
  employees ( "o c ex]cise s* a
  privilege ) ano!r 0:om ! employees >e
  n employ$4 ,a -mis.n rcvd 0a sales
  employee on m]*&ise acquir$ = t
  employee's p]sonal use is n taxa#4
  ,simil>ly1 ": a life 9sur.e salesp]son
  acquires a life 9sur.e policy1 a
  -mis.n rcvd 0t salesp]son on t policy
  is n taxa# provid$ ! salesp]son [ns t
  policy & is obligat$ 6make ! requir$
  premium pay;ts "!on4


                                     #bf
            ,subsidiz$ ,m1ls         b#e
             7p>agraph #bh7
    
#bh4 ,subsidiz$ m1ls provid$ 6employees
  w n 2 3sid]$ 63f] a taxa# b5efit
  provid$ ! employee is requir$ 6pay a
  r1sona# *>ge4 ,a r1sona# *>ge is g5],y
  def9$ z "o t cov]s ! co/ ( food1 xs
  prep>,n & s]vice4 ,": less ?an a
  r1sona# *>ge is pd1 ! value (! b5efit
  is t co/ less ! am.t pd 0! employee4

       ,uni=ms & ,special ,clo?+
           7p>agraphs #bi-cj7
    
#bi4 ,an employee :o is suppli$ )a
  4t9ctive uni=m : is requir$ 6be worn
  :ile c>ry+ \ ! duties ( employ;t or :o
  is provid$ ) special clo?+ 79clud+
  safety footwe>7 design$ = protec;n f !
  "picul> haz>ds (! employ;t1 is n
  reg>d$ z rcvg a taxa# b5efit4
#cj4 ,pay;ts made 0an employ] 6a laundry
  or dry cl1n+ e/abli%;t = laundry or
  dry cl1n+ exp5ses ( uni=ms &       #bg
              ,,it-#dgj;,r           c#e
  special clo?+1 or directly 6! employee
  9 reimburse;t ( s* exp5ses1 d n
  3/itute a taxa# b5efit 6! employee4

       ,subsidiz$ ,s*ool ,s]vices
             7p>agraph #ca7
    
#ca4 ,9 remote or unorganiz$ >1s
  employ]s frequ5tly assume1 9iti,y at
  l1/1 responsibil;y = ess5tial -mun;y
  s]vices (a k9d norm,y borne 0a
  municipal organiz,n4 ,": ! employ]
  provides free or subsidiz$ s*ool
  s]vices = *n (! employees1 a taxa#
  b5efit is n 3sid]$ 6a3rue 6!
  employees4 ,? does n ext5d 6a pay;t (
  an $uc,nal all[.e directly 6! employee
  0! employ]1 : is a taxa# b5efit un.s
  except$ 0subp>agraph #f7#a77b77;ix7 z
  describ$ 9 p>agraph #ba abv4



                                     #bh
          ,transport,n 6! ,job       d#e
             7p>agraph #cb7
    
#cb4 ,employ]s "s"ts f9d x exp$i5t
  6provide vehicles = transport+ _!
  employees f pick-up po9ts 6! loc,n (!
  employ;t at :1 = secur;y or o!r
  r1sons1 public & private vehicles >e n
  welcome or n practical4 ,9 ^!
  circum/.es ! employees >e n reg>d$ z 9
  receipt (a taxa# b5efit4 ,h["e1 a
  reimburse;t or all[.e pd 6! employee =
  transport,n 6& f ! loc,n ( employ;t m/
  2 9clud$ 9 9come4 ,subsec;n #f7#f7
  provides an excep;n 6? latt] rule4
  ,see al ,,it-#ia;,r#c1 8,employ;t at
  ,special or ,remote ,"w ,sites04

         ,recre,nal ,facilities
           7p>agraphs #cc-cd7
    
#cc4 ,": employees g5],y >e p]mitt$ 6use
  _! employ]'s recre,nal facilities
  7e4g41 ex]cise rooms1 swimm+ pools1
  gymnasiums1 t5nis1 squa% or        #bi
              ,,it-#dgj;,r           e#e
  raquetball c\rts1 golf c\rses1 %u6le
  bo>ds7 free ( *>ge or ^u pay;t (a
  nom9al fee1 ! value (! b5efit deriv$
  0an employee "? s* use is n norm,y
  taxa#4 ,! taxa# b5efit rcvd 0an
  employee :o is provid$ ) bo>d1 lodg+ &
  a3ommod,n is 4cuss$ 9 p>agraphs #d 6#f
  & #aj abv4
#cd4 ,simil>ly1 ": ! employ] pays ! fees
  requir$ = an employee 6be a memb] (a
  social or a?letic club ! employee is n
  deem$ 6h rcvd a taxa# b5efit ": !
  memb]%ip 0 pr9cip,y =! employ]'s
  advantage r ?an ! employee's4 ,see al
  ,,it-#adh;,r#b1 8,recre,nal ,prop]ties
  & ,club ,dues04

           ,removal ,exp5ses
           7p>agraphs #ce-ch7
    
#ce4 ,": an employ] reimburses an
  employee =! exp5ses 9curr$ 0! latt] 9
  mov+ ! employee &! employee's family &
  h\sehold e6ects ei 2c ! employee   #cj
              ,,it-#dgj;,r           f#e
  has be5 transf]r$ f "o e/abli%;t (!
  employ] 6ano!r or 2c ( hav+ a3ept$
  employ;t at a place o!r ?an ": ! =m]
  home 0 locat$1 ? reimburse;t is n
  3sid]$ z 3f]r+ a taxa# b5efit on !
  employee4
#cf4 ,9 a4i;n1 ": ! employ] pays !
  exp5se ( mov+ an employee &!
  employee's family & h\sehold e6ects \
  (a remote place at ! t]m9,n (!
  employ;t "!1 no taxa# b5efit is
  imput$4
#cg4 ,9 ord9>y circum/.es1 if an employ]
  reimburses an employee =a loss su6]$
  0! latt] 9 sell+ ! family home ^u 2+
  requir$ 0! employ] 6move
--------------------------------------#f
  6ano!r local;y or ^u retire;t f
  employ;t 9 a remote >ea1 ! am.t s
  reimburs$ is n 9come (! employee if x
  is n grt] ?an ! actual loss calculat$
  z ! am.t 0: ! co/ (! home 6! employee
  exce$s ! net sell+ price rcvd = x4
  ,simil>ly1 ": an employ]           #ca
              ,,it-#dgj;,r           a#f
  gu>antees 6give 6an employee an am.t
  equal 6! am.t 0: ! fair m>ket value (!
  home 7z 9dep5d5tly apprais$7 exce$s !
  actual sell+ price obta9$1 ! am.t s
  giv5 is n 9come 9 ! h&s (! employee4
  ,%d ! employ] buy ! home f ! employee1
  no taxa# b5efit is 9clud$ 9 !
  employee's 9come if ! price pd 0!
  employ] does n exce$ ! grt] (! co/ (!
  home 6! employee &! curr5t fair m>ket
  value ( -p>a# homes 9 ! same >ea4

  ,note1 h["e1 t ! foll[+ rules apply af
  ,febru>y #bc1 #aiih--except 9 respect
  ( an 8eligi# reloc,n0 ( an 9dividual 9
  3nec;n ) : ! 9dividual 2gan employ;t
  at a new "w loc,n 2f ,octob] #aiih1 9
  : case !y apply 6! #bjja & subsequ5t
  tax,n ye>s4

  ,a taxa# b5efit m/ 2 9clud$ 9 a
  taxpay]'s 9come = an am.t pd at any
  "t1 9 respect (a h\s+ loss 7o!r ?an an
  8eligi# h\s+ loss071 6or on        #cb
              ,,it-#dgj;,r           b#f
  2half (! taxpay] or a p]son :o does n
  d1l at >m's l5g? )! taxpay]1 9 respect
  ( an (fice or employ;t4

  ,a 8h\s+ loss0 at a "picul> "t is
  basic,y ! grt] (

  7a7 ! adju/$ co/ base (a taxpay]'s
    resid;e at t "t2 &
  7b7 ! hi<e/ fair m>ket value (!
    resid;e )9 ! six-mon? p]iod t 5ds at
    t "t2
  m9us
  7c7 if ! resid;e is 4pos$ ( 2f ! 5d (!
    f/ tax,n ye> t 2g9s af t "t1 ! less]
    (! proce$s =! resid;e &! fair m>ket
    value (! resid;e at t "t2 or
  7d7 9 any o!r case1 ! fair m>ket value
    (! resid;e at t "t4
  
  ,a taxpay] is al requir$ 69clude 9
  9come z a taxa# b5efit all am.ts pd1 9
  respect ( an 8eligi# h\s+ loss01 6or
  on 2half (! taxpay] or a p]son     #cc
              ,,it-#dgj;,r           c#f
  :o does n d1l at >m's l5g? )! taxpay]1
  9 respect ( an (fice or employ;t1 6!
  ext5t (! am.t 7if any7 0: "o-half (!
  am.ts s pd 9 ! ye> or a prior ye>
  exce$ 4#ae1jjj1 m9us any am.ts = ?
  taxa# b5efit alr 9clud$ 9 ! taxpay]'s
  9come = prec$+ ye>s4 ,an 8eligi# h\s+
  loss0 is a h\s+ loss 9 respect ( an
  eligi# reloc,n (a taxpay] or a p]son
  :o does n d1l at >m's l5g? )! taxpay]4
  ,an 8eligi# reloc,n0 is basic,y a
  reloc,n 65a# ! taxpay] 6c>ry on a
  busi;s or 6be employ$ at a new "w
  loc,n 9 ,canada or 6be a /ud5t 9 full-
  "t att5d.e 5roll$ 9 a program at a
  po/-second>y level at a univ]s;y1
  college or o!r $uc,nal 9/itu;n 7!
  loc,n ( : is al ref]r$ 6z ! 8new "w
  loc,n071 & bo? ! taxpay]'s old resid;e
  & new resid;e >e locat$ 9 ,canada1 &!
  new resid;e is locat$ at l1/ #dj
  kilometres clos] 6! new "w loc,n ?an !
  old resid;e4 ,! taxpay] c designate
  only "o resid;e = purposes (!      #cd
              ,,it-#dgj;,r           d#f
  eligi# h\s+ loss 7e4g41 ! taxpay] cd n
  designate bo? a h\se &a cottage74
#ch4 ,an employee :o is n reimburs$1 or
  is only "ply reimburs$1 = removal
  exp5ses may 2 a# 6claim c]ta9 (!
  exp5ses 9curr$ z a deduc;n f 9come "u
  sec;n #fb (! ,act4 ,see al
  ,,it-#agh;,r#b1 8,mov+ ,exp5ses04

      ,premiums "u ,private ,h1l?
       ,s]vices ,plans 7p>agraphs
                #ci-dj7
    
#ci4 ,": an employ] makes a 3tribu;n 6a
  private h1l? s]vices plan 9 respect (
  an employee1 no taxa# b5efit >ises 6!
  employee4
#dj4 ,b5efits provid$ 6an employee "u a
  private h1l? s]vices plan >e n subject
  6tax 9 ! employee's h&s4 8,private
  h1l? s]vices plan0 is def9$ 9 subsec;n
  #bdh7#a74 7,see al ! curr5t v].n (
  ,,it-#cci1 8,m1n+ ( ,private ,h1l?
  ,s]vices ,plan0 & ,,it-#he1        #ce
              ,,it-#dgj;,r           e#f
  8,h1l? & ,welf>e ,tru/s =
  ,employees047

        ,employ]'s ,3tribu;n "u
       ,prov9cial ,hospitaliz,n &
      ,m$ical ,c>e ,9sur.e ,plans
             7p>agraph #da7
    
#da4 ,": an employ] is requir$1 "u a
  prov9cial hospital 9sur.e plan1 a
  prov9cial m$ical c>e 9sur.e plan1 or
  bo?1 6pay am.ts 6! prov9cial au?or;y
  adm9i/]+ s* plan or plans 7o!r ?an )
  respect 6! 3tribu;ns or premiums t an
  employee is requir$ 6make "u ! plan71
  ! pay;t ( s* am.ts does n give rise 6a
  taxa# b5efit 6employees4

          ,transport,n ,passes
           7p>agraphs #db-dd7
    
#db4 ,airl9e passes availa# 6airl9e
  employees w 2come taxa# only if !
  employee travels on a space-       #cf
              ,,it-#dgj;,r           f#f
  3firm$ basis & is pay+ less ?an #ej p]
  c5t (! economy f>e availa# on t c>ri]
  = t trip on ! "d ( travel4 ,! value (!
  b5efit w 2 ! di6];e 2t #ej p] c5t (!
  economy f>e & any am.t reimburs$ 6!
  c>ri] = t trip4
#dc4 ,employees ( bus & rail -panies w n
  2 tax$ on ! use ( passes4
#dd4 ,retir$ employees ( transport,n
  -panies w n 2 tax$ on pass b5efits "u
  any circum/.es4

         ,public ,(fice ,hold]s
             7p>agraph #de7
    
#de4 ,a public (fice hold] may 2 requir$
  69cur ! co/s ( e/abli%+1 ma9ta9+ or
  4mantl+ a bl tru/ set up 65a# t p]son
  6-ply )! ,3flict (
--------------------------------------#g
  ,9t]e/ & ,po/-,employ;t ,code =
  ,public ,(fice ,hold]s4 ,": s* co/s >e
  reimburs$ 6t p]son 0! ,gov]n;t (
  ,canada 9 a3ord.e ) t ,code1 no    #cg
              ,,it-#dgj;,r           a#g
  taxa# b5efit is 3sid]$ 6>ise = 9come
  tax purposes1 s9ce ! p]son is oblig$
  69cur ! exp5ses only 0r1son ( 8 or h]
  (fice or employ;t4 ,! abv -;ts w al
  apply 6s* co/s 9curr$1 & any
  reimburse;t "!(1 "u any sub/anti,y
  simil> >range;ts a6ect+ public (fice
  hold]s at ! prov9cial or municipal
  level4

      ,employee ,c\nsell+ ,s]vices
             7p>agraph #df7
    
#df4 ,"! is no 9clu.n 9 9come = any
  b5efit deriv$ 0an employee f c\nsell+
  s]vices provid$ or pd = 0! employ] 9
  respect (3
  7a7 ! m5tal or physical h1l? (!
    employee or an 9dividual relat$ 6!
    employee1 b n 9clud+ a b5efit
    attributa# 6an \tlay or exp5se 6:
    p>agraph #ah7#a77l7 applies1 or
  7b7 ! re-employ;t or retire;t (!
    employee4                        #ch
              ,,it-#dgj;,r           b#g
  ,? applies 6s* s]vices z toba3o1 drug
  or alcohol c\nsell+1 /ress manage;t
  c\nsell+1 & job place;t & retire;t
  c\nsell+4

      ,profes.nal ,memb]%ip ,fees
             7p>agraph #dg7
    
#dg4 ,! pay;t ( profes.nal memb]%ip fees
  0an employ] on 2half ( employees is n
  a taxa# b5efit if ! employ] is !
  prim>y b5efici>y (! pay;t4 ,:e!r !
  employ] is ! prim>y b5efici>y is a "q
  ( fact4 ,:5 ! profes.nal associ,n is
  relat$ 6an employee's duties1 &
  memb]%ip is a require;t ( employ;t1 !
  fact t ! employ] is ! prim>y b5efici>y
  w 2 a3ept$1 & 3sequ5tly1 "! is no
  taxa# b5efit result+ f ! pay;t4 ,h["e1
  :5 memb]%ip is n a 3di;n ( employ;t1 !
  "q ( prim>y b5efici>y m/ / 2 resolv$4
  ,! employ] w 2 responsi# = mak+ ?

                                     #ci
              ,,it-#dgj;,r           c#g
  det]m9,n2 h["e1 ! employ] m/ 2 a#
  6ju/ify xs deci.n %d ! ,de"p;t reque/
  ?4




















                                     #dj
           ,bullet9 ,revi.ns          #h
    
  ,s9ce ! issu.e ( ,,it-#dgj;,r on
,april #h1 #aihh1 "! h be5 no revi.ns
6p>agraphs #a1 #b1 #c1 #d1 #e1 #aj1 #aa1
#ab1 #ac1 #ae1 #af1 #ag1 #bj1 #bd1 #be1
#bg1 #bh1 #bi1 #cj1 #ca1 #cb1 #cc1 #cd1
#ce1 #cf1 #ch1 #ci1 #da1 #db1 #dc1 #dd
or #de4
  ,p>agraphs #f & #g 7 revis$ 6delete
-;ts reg>d+ ! nor!rn resid5ts deduc;ns t
>e \ ( date & 6ref] 6! curr5t v].n (
,9t]pret,n ,bullet9 ,,it-#ia1 ,employ;t
at ,special ,"w ,sites or ,remote ,"w
,loc,ns1 = 9=m,n on ! nor!rn resid5ts
deduc;ns4 ,7,augu/ #aa1 #aiii7'
  ,p>agraph #h &! h1d+ prec$+ x 7 la/
revis$ 0,special ,rel1se dat$ ,decemb]
#aa1 #aihi4
  ,p>agraph #i 0 exp&$ 69clude cov]age
on ,*ri/mas "pies & p]=m.e & m]it aw>ds
giv5 0an employ] 6employees4 ,7,augu/
#aa1 #aiii7'

                                     #da
              ,,it-#dgj;,r           a#h
  ,! la/ s5t;e ( p>agraph #ad 0 a4$
0,special ,rel1se dat$ ,decemb] #aa1
#aihi4
  ,p>agraphs #ah & #ai & _! h1d+ 7
revis$ 6reflect a *ange 9 9t]pret,n
3c]n+ b5efits f $uc,nal co/s4 ,7,augu/
#aa1 #aiii7'
  ,! second la/ s5t;e ( p>agraph #ba 0
revis$ 0,special ,rel1se dat$ ,decemb]
#aa1 #aihi4
  ,p>agraph #bb 0 la/ revis$ 0,special
,rel1se dat$ ,decemb] #aa1 #aihi4
  ,at ! 5d ( p>agraph #bc1 "! 0
previ\sly a s5t;e : r1d z foll[s3
8,h["e1 ": an employee is reimburs$ 0!
,gov]n;t ( ,canada =! co/ ( tools "u !
,gov]n;t's ,assi/.e ,program--,"w]s
,metric ,tools1 t reimburse;t is n
9clud$ 9 9come40 ,t s5t;e 0 remov$
0,special ,rel1se dat$ ,decemb] #aa1
#aihi 2c reimburse;ts 7 no l;g] made "u
! ,gov]n;t's ,assi/.e ,program--,"w]s
,metric ,tools4
                                     #db
              ,,it-#dgj;,r           b#h
  ,p>agraph #bf & xs h1d+ 7 la/ revis$
0,special ,rel1se dat$ ,decemb] #aa1
#aihi4
  ,p>agraph #cg 0 exp&$ 6provide -;ts on
new provi.ns t took e6ect af ,febru>y
#bc1 #aiih & o!rs t apply 6! #bjja &
subsequ5t tax,n ye>s4 ,7,augu/ #aa1
#aiii7'
  ,p>agraph #dj 0 la/ revis$ 0,special
,rel1se dat$ ,decemb] #aa1 #aihi4
  ,p>agraph #df 0 a4$ 6! bullet91
0,special ,rel1se dat$ ,decemb] #aa1
#aihi1 64cuss propos$ legislative *anges
reg>d+ employee c\nsell+ s]vices4
,p>agraph #df 0 !n revis$ 6reflect !
fact t ^! propos$ *anges h be5 5act$ z
law4 ,7,augu/ #aa1 #aiii7'
  ,p>agraph #dg 0 a4$ 6expla9 !
,de"p;t's posi;n on an employ]'s pay;t (
profes.nal dues4 ,7,augu/ #aa1 #aiii7'



                                     #dc