Under a collective agreement for transit workers, workers who finish work after public transportation has shut down or who must go to work before it has started up again receive free transportation under a collective taxi system between the bus stop closest to the driver's home and the workplace. CRA quoted from the statement in IT-470R, para. 32 that:
“Employers sometimes find it expedient to provide vehicles for transporting their employees from pick-up points to the location of the employment at which, for security or other reasons, public and private vehicles are not welcome or not practical. In these circumstances the employees are not regarded as in receipt of a taxable benefit. …
In finding that this exception to a taxable benefit was inapplicable, CRA stated:
According to the CRA, a pick-up point is a common place specifically designated by the employer for that purpose to which all employees must go. For example, a specific parking lot accessible to all employees, such as a Park and Ride lot or a shopping mall parking lot, could be expected to meet the intended meaning of a pick-up point, depending on the circumstances. To get to this point, the employee will have to use the means of personal transportation that is convenient for him or her. However, depending on the situation, there may be more than one pick-up point. The CRA's administrative position on the pick-up point is that a bus stop near the driver's home is not considered a pick-up point.