What is the status of Folio S2-F3-C2? CRA responded:
At the Minister’s request, [the Folio] was removed in October 2017 from the tax pages of the Canada.ca website. The Minister also asked the CRA to review the wording in the folio with respect to employee discounts on merchandise.
The CRA reviewed the wording with respect to employee discounts on merchandise in the folio and drafted new wording.
The revised folio continues to undergo additional review as per our internal procedures. During the review period, the CRA continues to administer employee discounts on merchandise in accordance with the administrative policy outlined in Guide T4130, Employers Guide – Taxable Benefits and Allowances … .