| October 31, 1990 | |
| Provincial and International | Rulings Directorate |
| Relations Division | S. Short |
| (613) 957-2134 | |
| Attention: C. Savage | |
| Acting Director | 901680 |
SUBJECT: Attendant Care Services for Disabled Persons in the Workplace
This is in reply to your memorandum of July 25, 1990 concerning certain issues raised by the 24(1) in their letter of July 10, 1990.
24(1)
You have asked for our views as to whether or not the provision of attendant care services to disabled employees under this new policy would be regarded as a taxable benefit to the employees.
Our Comments
It is common practice, often a legal or contractual requirement, in today's workplace for employers to provide employees with necessary health and safety facilities (e.g., nursing care). It is our long standing position that the provision of such services is of primary benefit to the employer; hence no taxable benefit arises to an employee utilizing such facilities.
While we do not have all of the facts pertaining to how 24(1) new policy will be implemented, we presume that the assistance provided to a disabled employee will be that which is necessary to enable that employee to be functional in the workplace. If this is the case, the provision of such assistance would not constitute a taxable benefit to the employee, regardless of the fact that some of this assistance was related to personal care or hygiene of the employee.
Should the 24(1) wish to provide us with complete details of the nature and extent of services which will be provided under this policy, we would be pleased to review those details and provide a more definitive response.
We trust that our comments will be of assistance to you.
R.J.L. ReadDirector GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch