An insurance company, which pays commissions to a network of independent brokerage offices, as part of a promotion, organized draws pursuant to which it paid brokerage office owners and their employees prizes ranging from $500 to $2,500 in cash or in the form of a travel certificate. CRA stated:
[T]hese prizes will be required to be included in the income of the owners and employees receiving them pursuant to subsection 9(1) and paragraph 6(1)(a), respectively.