Saskatchewan Telecommunications v. The Queen, 99 DTC 1306 (TCC) -- summary under Paragraph 6(1)(a)

No benefit was conferred by the taxpayer on its employees through the provision to them of parking stalls at substantially less than the market rate (or, in some instances, for no charge at all) on the basis of evidence that the employees were required, by and large, to travel from time to time from their assigned offices in the course of various duties assigned to them by the taxpayer and that their use of the parking facility after office hours for their personal use was relatively minimal.