Gifts, awards and social events
- 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.
- Policy for 2010 and later
Information on the treatment of gifts and awards January 1, 2010 and later.
- Policy for 2009 and earlier
Information on the treatment of gifts and awards before January 1, 2010.
- Social events and hospitality functions
Information on when these are considered taxable benefits.
- Awards from a manufacturer
Information on the treatment of these items for taxable benefit purposes.
- Gifts and awards given through prize draws and social committees
Information on scenarios in which an employee may win a gift or award via a prize draw or by social committees
- Long-service awards
Information on long-service awards
Forms and publications
- Guide T4130, Employers' Guide - Taxable Benefits and Allowances
- Information Bulletin IT470, Employee's Fringe Benefits
- Date modified: