,canada ,rev5ue ,ag5cy                #a

              ,9come ,tax
            ,te*nical ,news
    
,numb]3 #dj
,date3 ,june #aa1 #bjji

  ,9 ,? ,issue
  ,adm9i/rative ,policy ,*anges = ,taxa#
,employ;t ,b5efits
  ,! ,9come ,tax ,te*nical ,news is
produc$ 0! ,legislative ,policy &
,regulatory ,a6airs ,bran*4 ,x is
provid$ = 9=m,n purposes only & does n
replace ! law4 ,if y h any -;ts or
su7es;ns ab ! matt]s 4cuss$ 9 ?
public,n1 pl1se s5d !m to3

  ,9come ,tax ,rul+s ,directorate
  ,legislative ,policy & ,regulatory
    ,a6airs ,bran*
  ,canada ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e
                                      #a
            ,te*nical ,news          a#a
  ,! ,9come ,tax ,te*nical ,news c 2 f.d
on ! ,canada ,rev5ue ,ag5cy ,9t]net site
at _+www.cra.gc.ca_:4

     ,adm9i/rative ,policy ,*anges
      = ,taxa# ,employ;t ,b5efits
    
  ,9 #bjjg1 ! ,canada ,rev5ue ,ag5cy 7!
8,,cra07 9itiat$ a review ( taxa#
b5efits 6employees &! relat$
adm9i/rative co/s 6employ]s4 ,dur+ ?
review1 ! ,,cra has "w$ ) o!r gov]n;t &
ext]nal /akehold]s4 ,bas$ on ! f9d+s1 !
,,cra is ann\nc+ ! foll[+ *anges 6xs
adm9i/rative policies = taxa# employ;t
b5efits 9 ord] 6reduce a numb] (
adm9i/rative di6iculties & 9cr1se
fair;s3
    --,ov]"t ,m1ls & ,all[.es ,provid$
      6,employees
    --,municipal;y or ,metropolitan ,>ea
    --,loyalty ,programs
    
                                      #b
         ,adm9i/rative ,policy       b#a
    --,employ] ,provid$ ,motor ,vehicles
      ,requir$ 6be ,tak5 ,home at ,ni<t
    --,non-ca% ,gifts & ,non-ca% ,aw>ds
    --,surface ,transit ,passes ,provid$
      6,family ,memb]s ( ,transit
      ,employees
    
        ,ov]"t ,m1ls & ,all[.es
          ,provid$ 6,employees
    
  ,! ,,cra's curr5t adm9i/rative policy
all[s =a non-taxa# /atus ( c]ta9 ov]"t
m1ls or r1sona# all[.es = ov]"t m1ls4 ,?
is ! case if ! employee "w$ ?ree or m
h\rs ( ov]"t "r af 8 or h] s*$ul$ h\rs (
"w2 &! ov]"t 0 9frequ5t & o3a.nal 9
nature 7less ?an ?ree "ts a week74
  ,3c]ns h be5 rais$ 69dicate ! economic
b5efit rcvd 0! employee >e (t5 m9or1 !
m1n+ (a 8r1sona# all[.e0 is n alw cle>1
employ] policies (t5 all[ = m1l all[.es
af two h\rs ( ov]"t &! /rict applic,n (!
limit,n ( 8less ?an ?ree "ts 9 a week0
"s"ts l1ds 6c]ta9 9equita# results4   #c
         ,ov]"t m1ls & all[.es       c#a
  ,9 ord] 6a4ress ^! issues1 e6ective =!
#bjji ye>1 ! ,,cra w 3sid] no taxa#
b5efit 6>ise if3
    --! value (! m1l or m1l all[.e is
      r1sona#2 a value ( up 64#ag w
      g5],y 2 3sid]$ r1sona#1
    --! employee "ws two or m h\rs (
      ov]"t "r 2f or "r af 8 or h]
      s*$ul$ h\rs ( "w1 &
    --! ov]"t is 9frequ5t & o3a.nal 9
      nature4 ,less ?an ?ree "ts a week
      w g5],y 2 3sid]$ 9frequ5t or
      o3a.nal4 ,? 3di;n may al 2 met ":
      ! m1l or all[.e is provid$ ?ree or
      m "ts p] week on an o3a.nal basis
      6meet "wload dem&s s* z major
      repairs or p]iodic f9ancial
      report+4
  ,if ov]"t o3urs on a frequ5t basis or
2comes ! norm1 ! ,,cra 3sid]s ! ov]"t
m1l all[.es 6be a taxa# b5efit s9ce !y
/>t tak+ on ! "*i/ics ( a4i;nal
remun],n4
                                      #d
     ,municipal;y or ,metropolitan    #b
                  ,>ea
    
  ,9 "s circum/.es1 employ]-provid$
travel 79clud+ m1l7 all[.es pd 9 respect
( travel .)9 ! 8municipal;y0 or1 if "!
is "o1 ! 8metropolitan >ea0 c 2 exclud$
f 9come4 ,e6ective = #bjji1 ! ,,cra w
a3ept t ^! all[.es pd = travel )9 !
municipal;y or metropolitan >ea may 2
exclud$ f 9come if ! all[.e is pd
prim>ily =! b5efit (! employ]4 ,t is1 an
all[.e may 2 exclud$ f 9come :5 xs
pr9cipal objective is 65sure t !
employee's duties >e "utak5 9 a m
e6ici5t mann] dur+ ! c\rse (a "w %ift1 &
": all[.es pd >e n 9dicative ( an
alt]nate =m ( remun],n4

           ,loyalty ,programs
    
  ,_m employees collect loyalty po9ts
7e4g41 frequ5t fly] po9ts7 on _! p]sonal
cr$it c>ds (f]$ 0?ird "pies :5 travell+
on employ] reimburs$ busi;s trips     #e
           ,loyalty ,programs        a#b
or 9curr+ o!r busi;s relat$ exp5ses4 ,^!
po9ts c 2 ex*ang$ or redeem$ = gds &
s]vices1 9clud+ gift c]tificates4
  ,! ,,cra has be5 (! view t ": an
employ] does n 3trol ! po9ts a3umulat$
"u s* programs1 x w 2 ! responsibil;y (!
employee 6det]m9e & 9clude 9 9come !
fair m>ket value ( any b5efits rcvd or
5joy$4 ,h["e1 employees (t5 face
significant di6iculties ) respect 6!
valu,n ( ^! b5efits z well z track+ &
id5tify+ ! b5efits attributa# 6po9ts
a3umulat$ 0way ( employ;t v]sus p]sonal
use (! cr$it c>ds4 ,e6ective = #bjji1 !
,,cra w no l;g] require ^! employ;t
b5efits 6be 9clud$ 9 an employee's
9come1 s l;g z3
    --! po9ts >e n 3v]t$ 6ca%1
    --! plan or >range;t is n 9dicative
      ( an alt]nate =m ( remun],n1 or
    --! plan or >range;t is n = tax
      avoid.e purposes4
  ,x %d 2 not$ t ": an employ] 3trols !
po9ts 7e4g41 a -pany cr$it c>d71 !    #f
           ,loyalty ,programs        b#b
employ] w 3t9ue 6be requir$ 6report !
fair m>ket value ( any b5efits rcvd 0!
employee on ! employee's ,t#d slip :5 !
po9ts >e redeem$4

,example--,p]sonal ,cr$it ,c>d
  ,paul9e's employ] has all[$ h] 6use h]
  p]sonal cr$it c>ds :5"e possi# 6pay =
  busi;s exp5ses1 : ! employ]
  subsequ5tly reimburses 6,paul9e4
  ,6maximize ! po9ts e>n$1 ,paul9e us$
  h] p]sonal cr$it c>ds 6pay = v>i\s
  employ] busi;s co/s1 9clud+ travel
  exp5ses ( o!r employees4

  ,! ,,cra wd n 3sid] s* an >range;t
  6qualify z a non-taxa# am.t "u !
  adm9i/rative policy4 ,! >range;t is
  9dicative ( hav+ be5 made 9 ord]
  6provide a b5efit 6! employee z an
  alt]nate =m ( remun],n4 ,9 ? case1
  ,paul9e m/ det]m9e & 9clude 9 9come on
  h] p]sonal 9come tax return1 ! value (
  b5efits rcvd or 5joy$4              #g
           ,loyalty ,programs        c#b
,example--,company cr$it c>d po9ts z
  b5efit 6! employee
  ,j5nif]'s employ] has a -pany cr$it
  c>d1 "u : loyalty po9ts >e e>n$4 ,!
  employ] is bill$ & pays ! cr$it c>d
  *>ges4 ,! employ] all[s ,j5nif]
  6redeem ! po9ts = h] p]sonal use4 ,9
  s* circum/.es1 ! fair m>ket value (!
  gds or s]vices rcvd 0,j5nif] w
  repres5t a taxa# employ;t b5efit4 ,9 ?
  case1 ! employ] m/ 9clude & report !
  value (! b5efit on ! employee's ,t#d
  slip4

        ,employ] ,provid$ ,motor
      ,vehicles ,requir$ 6be ,tak5
             ,home at ,ni<t
    
  ,"s"ts1 an employ] provides a motor
vehicle 6an employee & requires !
employee 6take ! vehicle home = busi;s
r1sons :ile al prohibit+ any o!r p]sonal
use (! vehicle4 ,? travel 2t home & "w
is g5],y 3sid]$ p]sonal use (!        #h
         ,employ] provid$ motor      d#b
employ]-provid$ vehicle1 : results 9 an
employ;t b5efit 6! employee4
  ,": ! motor vehicle does n fall )9 !
def9i;n ( 8automobile0 "u subsec;n
#bdh7#a7 (! ,9come ,tax ,act 7! 8,act071
! employ;t b5efit =! p]sonal use (!
vehicle is 9clud$ 9 ! employee's 9come
"u p>agraph #f7#a77a7 (! ,act4 ,t am.t
is det]m9$ 0! r1sona# economic b5efit
deriv$ 0! employee f ! p]sonal use4 ,!
,,cra g5],y a3epts ! rates prescrib$ 9
sec;n #gcjf (! ,9come ,tax ,regul,ns 7!
8,regul,ns07 = ? purpose4 ,9 mo/ >1s (
,canada1 t rate is curr5tly #eb c5ts p]
kilometre =! f/ #e1jjj kilometres driv5
& #df c5ts = ea* a4i;nal kilometre4
--------------------------------------#c
  ,h["e1 9 ! circum/.es describ$ abv1 !
employee mi<t / h 69cur ! co/s ( acquir+
a vehicle = p]sonal purposes4 ,9 ? case1
! economic b5efit rcvd 0! employee =!
use (! employ]'s vehicle is equal only
6! v>ia# co/s (! -mute4 ,x wd 2 m
r1sona# 6tax ? b5efit bas$ on !       #i
         ,employ] provid$ motor      a#c
op]at+ b5efit rate z prescrib$ 9 sec;n
#gcje.a (! ,regul,ns : >e ann\nc$
annu,y4 ,! rate = mo/ employees 9 !
#bjjh & #bjji ye>s is #bd c5ts p]
kilometre4 ,! ,,cra has a3ept$ ? rate
6repres5t a r1sona# b5efit ": all (!
foll[+ 3di;ns >e met3

#a7 ,! motor vehicle is n def9$ z an
  automobile "u subsec;n #bdh7#a7 (!
  ,act4

  ,": ! motor vehicle falls )9 ! def9i;n
  ( an 8automobile01 ! ,act prescribes !
  calcul,n (! /&by *>ge & op]at+ b5efit4
  ,fur!r 9=m,n is provid$ 9 ! ,,cra's
  public,ns ,t#dacj1 ,employ]s' ,guide--
  ,taxa# ,b5efits & ,all[.es : may 2 f.d
  on ! ,,cra website at3
  _+http://www.cra-arc.gc.ca/_e/pub/_&
  tg/t4130/_>readme._<html_:4
#b7 ,! t]ms "u : ! motor vehicle is
  provid$ 6! employee prohibit any
  p]sonal use (! motor vehicle o!r   #aj
         ,employ] provid$ motor      b#c
  ?an -mut+ 2t home & "w &! vehicle has
  9 fact n be5 us$ = any o!r p]sonal
  use4

  ,! ,,cra wd expect ^! t]ms 2 /ipulat$
  9 writ+ 6! employee 9 ord] 6qualify =
  ? 3di;n4 ,if "! has be5 o!r p]sonal
  use (! vehicle1 ! employee w n qualify
  =! rate prescrib$ "u sec;n #gcje.a (!
  ,regul,ns4 ,! onus w 2 on ! employee
  6demon/rate "! has be5 no o!r p]sonal
  use (! vehicle4
#c7 ,! employ] has bona fide busi;s
  r1sons = requir+ ! employee 6take !
  motor vehicle home at ni<t1 s* z2
    7a7 "! >e r1sona# secur;y 3c]ns )
      respect 6! employ]'s tools &
      equip;t 2+ left at ! "wsite or
      ov]ni<t at ! employ]'s premises1
      or
    7b7 ! employee is on-call 6respond
      6em]g5cies &! motor vehicle is
      provid$ 6improve response
      6em]g5cies4 ,! ,,cra w g5],y   #aa
         ,employ] provid$ motor      c#c
      3sid] em]g5cies 6be (! nature
      direct$ t[>ds ! h1l? & safety (!
      g5]al popul,n1 or significant
      4rup;n 6! employ]'s op],ns4
#d7 ,! motor vehicle is specific,y
  design$1 or suit$ =1 ! employ]'s
  busi;s or trade .& is ess5tial 9 a
  funda;tal way =! p]=m.e (! employ;t
  duties4 ,! m]e transport,n (! employee
  does n meet ! 3di;n ( 8p]=m.e (
  employ;t duties04 ,examples ( ": ^!
  3di;ns may 2 met 9clude3
  7a7 ! motor vehicle is especi,y
    design$ 7or significantly modifi$7
    6c>ry tools1 equip;t or m]*&ise =!
    busi;s or trade & is ess5tial 9 a
    funda;tal way =! p]=m.e (! employ;t
    duties1
  7b7 ! motor vehicle is suit$ =&
    3si/5tly us$ 6c>ry & /ore h1vy1
    bulky or num]\s tools & equip;t & is
    ess5tial 9 a funda;tal way =! p]=m.e
    (! employ;t duties1 e4g41 pick-up
    trucks & vans4 ,^! items wd 2    #ab
         ,employ] provid$ motor      d#c
    (a nature t cd n easily 2 load$ &
    unload$ f ! vehicle1 7#a7
  
7#a7 ,=! purposes ( ? 3di;n1 tools &
  equip;t d n 9clude (fice supplies1 "w
  docu;ts1 laptops1 p]sonal travel
  items1 etc4

    7c7 ! motor vehicle is us$ on a
      regul> basis 6c>ry mat]ial t is
      noxi\s & malodor\s1 s* z vet]9>y
      samples or fi% & game1 or
    7d7 ! employee is on-call =
      em]g5cies z describ$ 9 #c77b7 abv1
      ! motor vehicle is a cle>ly m>k$
      em]g5cy-response vehicle1 or
      speci,y equipp$ s z 6provide =
      rapid response1 or =! purposes (
      c>ry+ specializ$ equip;t 6! sc5e
      (! em]g5cy4
  ,x %d 2 not$ t :5 calculat+ ! b5efit1
! use ( ^! vehicles is n 3sid]$ p]sonal
if ! employee proce$s directly f home 6a
                                     #ac
         ,employ] provid$ motor      e#c
po9t ( call 7e4g41 sc5e ( em]g5cy7 or
returns home f t po9t ( call4
--------------------------------------#d
,example #a3 ,deliv]y van
  ,leslie is ! manag] (a re/aurant4 ,!
  busi;s uses a van t has be5 speci,y
  modifi$ 9 s* a way s t x c 2 us$ m
  e6ici5tly 6transport & deliv] food
  ord]s4 ,! employ] reque/s ,leslie
  6take ! van home at ni<t 9 case (a ne$
  6respond 6an em]g5cy at ! re/aurant1
  s* z an af h\r al>m or 6fill 9 on busy
  ni<ts4 ,? "picul> van is a motor
  vehicle t does n fall )9 ! def9i;n (
  an automobile & ,leslie is prohibit$ f
  us+ ! van = any o!r p]sonal use4

  ,^! circum/.es d n meet all (! 3di;ns
  (! adm9i/rative policy4 ,al? ! vehicle
  has be5 modifi$ = busi;s ne$s1 x is n
  requir$ 6be br"\ home = su6ici5tly
  bona fide busi;s r1sons4 ,"! >e n
  su6ici5t secur;y 3c]ns =! 3t5ts (!
  vehicle4 ,a4i;n,y1 ! vehicle is    #ad
         ,employ] provid$ motor      a#d
  al n ! type t is suit$ =1 or is 2+ us$
  =1 respond+ 6em]g5cies4

,example #b3 ,em]g5cy vehicle
  ,m>y "ws =a gas util;y -pany & is
  requir$ 6be on-call two week5ds \ ( e
  mon? 9 ord] 6respond 6em]g5cies
  directly f h] home4 ,! ,,suv1 : !
  employ] provides ! employee = ^!
  week5ds1 4plays ! -pany's "n1 has a
  li<t on ! ro( & has be5 modifi$ 9 ord]
  6c>ry specializ$ equip;t 6! sc5e (!
  em]g5cies4 ,? "picul> ,,suv t ,m>y
  uses is a motor vehicle t did n fall
  )9 ! def9i;n ( an automobile4 ,! -pany
  has a writt5 policy prohibit+ any o!r
  p]sonal use ( ^! vehicles1 o!r ?an
  driv+ 2t ! "wsite & home & ,m>y has 9
  fact n us$ ! vehicle = any o!r p]sonal
  driv+4

  ,m>y's employ] may calculate ! p]sonal
  use (! vehicle bas$ on ! rate provid$
  = "u sec;n #gcje.a (! ,regul,ns4   #ae
      ,non-,ca% ,gifts & ,non-,ca%   b#d
                 ,aw>ds
    
  ,! ,,cra's curr5t gifts & aw>ds policy
0 9troduc$ 9 #bjja ) an 9t5;n 6remove !
burd5 ( det]m9+ ! fair m>ket value (
small gifts & aw>ds & recognize -mon
busi;s practices4 ,x all[$ =! non-tax,n
( up 6two non-ca% gifts co/+ ! employ] 9
total 4#ejj or less1 z well z ! non-
tax,n ( up 6two non-ca% aw>ds co/+ !
employ] 9 total 4#ejj or less4 ,9 a4i;n1
! 3di;n t ! employ] cd n deduct ! co/s z
busi;s exp5ses 0 al remov$4 ,at t "t1 !
,,cra /at$3

  8,? new posi;n w 2 closely monitor$ &
  w 2 adju/$ if abuse or undue rev5ue
  loss is id5tifi$40
  
  ,! ,,cra has rcvd submis.ns t ! curr5t
policy has n significantly reduc$
adm9i/rative burd5 9 cases ": num]\s
immat]ial items may 2 giv5 6an employee
9 a ye>4 ,3c]ns al 9clude employ]s   #af
        ,non-,ca% gifts & aw>ds      c#d
9troduc+ gift & aw>d policies pr9cip,y
=! purpose ( provid+ tax-free remun],n
6employees4 ,a4i;n,y1 num]\s tax plann+
"qs >e rcvd z 6h[ 6maximize ! tax-free
/atus 0categoriz+ items 9 ord] 6qualify
= ei ! gift policy or aw>d policy4
,e6ective = #bjaj1 6a4ress ^! issues1 !
foll[+ *anges & cl>ific,ns >e 2+ made 6!
,,cra's gift & aw>d policy3
    --,non-ca% gifts & non-ca% aw>ds 6an
      >m's l5g? employee1 reg>d.s (
      numb]1 w n 2 taxa# 6! ext5t t !
      total a7regate value ( all non-ca%
      gifts & aw>ds 6t employee is less
      ?an 4#ejj annu,y4 ,! total value 9
      excess ( 4#ejj annu,y w 2 taxa#4
    --,in a4i;n 6! abv1 a sep>ate non-
      ca% l;g s]vice/anniv]s>y aw>d may
      al qualify = non-taxa# /atus 6!
      ext5t xs total value is 4#ejj or
      less4 ,! value 9 excess ( 4#ejj w
      2 taxa#4 ,9 ord] 6qualify1 !
      anniv]s>y aw>d _c 2 = less ?an
      five ye>s ( s]vice or = five   #ag
        ,non-,ca% gifts & aw>ds      d#d
      ye>s s9ce ! la/ l;g s]vice aw>d _h
      be5 provid$ 6! employee4 ,=!
      purposes ( apply+ ! 4#ejj
      ?re%olds1 ! annual gifts & aw>ds
      ?re%old &! l;g s]vice/anniv]s>y
      aw>ds ?re%old >e sep>ate4 ,9 o!r
      ^ws1 a %ortfall 9 value "u "o
      policy _c 2 us$ 6(fset an excess
      value (! o!r4
    --,! employ] gift & aw>d policy w n
      apply 6non->m's l5g? employees
      7e4g41 relative ( proprietor1
      %>ehold]s ( closely held
      corpor,ns7 or relat$ p]sons (!
      non->m's l5g? employee4
    --,= cl>ific,n purposes1 items ( an
      immat]ial or nom9al value1 s* z
      c(fee1 tea1 ;,t-%irts ) employ]
      logos1 mugs1 plaques1 trophies1
      etc41 w n 2 3sid]$ a taxa# b5efit
      6employees4 ,"! is no def9$ m"ot>y
      ?re%old t det]m9es an immat]ial
      am.t4 ,factors t may 2 tak5 96a3.t
      9clude ! value1 frequ5cy1 &    #ah
        ,non-,ca% gifts & aw>ds      e#d
      adm9i/rative practicabil;y ( a3.t+
      = nom9al b5efits4
--------------------------------------#e
  ,! ,,cra's adm9i/rative policies z 6!
qualify+ nature ( gifts & aw>ds w rema9
un*ang$4 ,= example1 p]=m.e-relat$
rew>ds 7e4g41 sales t>gets7 or ca% & ne>
ca% aw>ds 7e4g41 gift c]tificates7 w
3t9ue 6fall \tside ! adm9i/rative policy
& w 2 requir$ 6be 9clud$ 9 ! taxa# 9come
(! employee4 ,fur!r details z 6!
qualify+ nature ( gifts & aw>ds may 2
f.d on ! ,,cra's website at3
_+http://www.cra-arc.gc.ca/tx/bsnss/_&
tpcs/pyrll/bnfts/gfts/menu-eng.html_:4

,example
  ,9 #bjaj1 ,je6rey's employ] has giv5
  hm ! foll[+ gifts & aw>ds3

,gifts & ,aw>ds3 ;,t-%irt ) employ] logo
,value3 4#ae 7co/7

                                     #ai
        ,non-,ca% gifts & aw>ds      a#e
,gifts & ,aw>ds3 ,bir?"d gift 7m"ot>y
  gift c]tificate7
,value3 4#ge

,gifts & ,aw>ds3 ,rew>d = meet+ sales
  p]=m.e t>get 7week5d holi"d74
,value3 4#djj

,gifts & ,aw>ds3 #aj-ye> anniv]s>y aw>d
  7>t pr9t74 ,! la/ anniv]s>y aw>d rcvd
  0 = 8 #e? ye> anniv]s>y )! employ]4
,value3 4#bge

,gifts & ,aw>ds3 ,w$d+ gift 7cry/al
  vase7
,value3 4#cjj

,gifts & ,aw>ds3 ,9nov,n & excell;e aw>d
  7tickets 6a sport+ ev5t7
,value3 4#bej

,gifts & ,aw>ds3 ,holi"d s1son gift
  7wat*7
,value3 4#aej                        #bj
        ,non-,ca% gifts & aw>ds      b#e
  ,tax 3sequ;es3
  ,! ;,t-%irt has no tax 3sequ;es z x is
( an immat]ial/nom9al value4
  ,! gift c]tificate is n eligi# =! gift
& aw>d policy s9ce x is a ne>-ca% gift4
  ,! week5d holi"d giv5 6! employee =
meet+ ! sales p]=m.e t>get is n eligi#
=! gift & aw>d policy s9ce x is 3sid]$ a
=m ( remun],n4
  ,! #aj-ye> anniv]s>y aw>d is eligi# "u
! l;g s]vice/anniv]s>y aw>d policy4 ,no
taxa# b5efit w >ise = ? aw>d z ,je6rey
has n rcvd an anniv]s>y aw>d =! pa/ five
ye>s ( s]vice &! total value (! gift 0 n
9 excess ( 4#ejj4
  ,! total value (! rema9+ gifts & aw>ds
7w$d+1 9nov,n & excell;e & holi"d s1son7
am.t 64#gjj4 ,! employee w 2 3sid]$ 6h
rcvd a taxa# b5efit 9 ! am.t ( 4#bjj
74#gjj m9us 4#ejj74

,note3
  ,al? ! #aj-ye> s]vice/anniv]s>y aw>d 0
  4#bbe less ?an ! all[a# 4#ejj      #ba
        ,non-,ca% gifts & aw>ds      c#e
  ?re%old1 ? %ortfall _c 2 appli$ 6(fset
  ! taxa# b5efit >is+ z a result (!
  excess value (! annual gifts & aw>ds
  ov] 4#ejj4

       ,surface ,transit ,passes
      ,provid$ 6,family ,memb]s (
          ,transit ,employees
    
  ,employ]s "s"ts provide free or 4c.t$
transit passes 6family memb]s (
employees t >e employ$ 9 ! busi;s (
op]at+ bus1 /reetc>1 subway1 -mut] tra91
& f]ry s]vices4 ,! ,,cra _h
adm9i/ratively all[$ =! non-taxa# /atus
( ^! passes :5 provid$ 6! transit
employees & _! families4
  ,e6ective = #bjaj1 ! non-tax,n ( free
or 4c.t$ surface transit passes only
applies = passes provid$ 6! transit
employee &=! exclusive use (! employee4
,free or 4c.t$ passes provid$ = an
employee's family memb] w repres5t a
taxa# b5efit 6! employee4            #bb
        ,surface transit passes      d#e
,fur!rmore1 passes provid$ 6employees :o
"w 9 func;ns sep>ate f ! transport,n
op],ns w 3t9ue 6repres5t a taxa#
employ;t b5efit "u ? policy 7e4g41
municipal employees n directly employ$
0a transit -mis.n74

          ,,cra's ongo+ -mit;t
    
  ,! ,,cra w 3t9ue xs on-go+ review (
employ;t b5efit policies & proc$ures & w
3t9ue 6"w )! ,canadian ,payroll
,associ,n 7,,cpa7 & o!r /akehold]s
6id5tify simplific,n op;ns 6reduce
-pli.e burd5s & improve fair;s4








                                     #bc