The first taxpayer was found to have received a taxable benefit upon being given a parking pass because it was awarded on the basis of his promotion to "pay band 5", and his resulting ability now to work more overtime was primarily of benefit to him, with the benefits received by his employer being characterized as incidental. Although the quantum of the benefit was to be based on the cost-savings to him, this should not be based on the cost of public transit or the cost of parking in another lot because these alternatives would not have been satisfactory to the first taxpayer.
As to the second taxpayer, he gave evidence that his free parking pass was awarded to him primarily because he had applied for the parking pass to be used for business reasons. Accordingly, there was no benefit to him.