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 or promotional items
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
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: