Common menu bar links

Institutional links

Rules for gifts and awards Definition of gifts and awards and a link to the gifts and awards decision tree.	Gifts and awards outside our policy Information on gifts and awards that are always taxable. For example cash or near cash gifts, hospitality rewards or manufacturer-provided gifts.
Social events and hospitality functions Information on when these are considered taxable benefits.	Awards from a manufacturer or promotional items Information on the treatment of these items for taxable benefit purposes.
Policy for 2009 and earlier Information on the treatment of gifts and awards before January 1, 2010.	Policy for 2010 and later Information on the treatment of gifts and awards January 1, 2010 and later.