Adler v. The Queen, 2007 DTC 783, 2007 TCC 272 -- summary under Paragraph 6(1)(a)

By services, 28 November, 2015

Free parking passes provided to various employees of the Telus which enabled them to park at parking facilities constituted taxable benefits, with the exception of oases provided to two employees in respect of whom Telus was the principal beneficiary of the passes since the parking spaces provided to them reduced Telus's costs associated with the extensive use of their cars on Telus business.

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Drupal 7 entity type
Node
Drupal 7 entity ID
338389
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