30 June 1999 Internal T.I. 9916907 - EMPLOYEES - FREE RECREATIONAL PASSES -- summary under Paragraph 6(1)(a)

The giving of free recreational passes to the employees of a ski resort (but not to the family members) would not give rise to an employment benefit given that knowledge of the resort and ski hill was essential for the performance of their employment duties (i.e., the employer was the primary beneficiary of the free recreational passes).