McGoldrick v. The Queen, 2003 DTC 1375, 2003 TCC 427 (Informal Procedure), aff'd supra -- summary under Paragraph 6(1)(a)

The employee was provided meals free of charge at the cafeteria of his employee (the Casino Rama) and effectively was forced to eat there as employees were not allowed to bring food onto the premises and it was impractical to eat offsite. Woods J. found that the cost of these meals was a taxable benefit given that the meals represented an ordinary everyday expense, so that the receipt of the free meals improved the taxpayer's economic position. Free hams and turkeys provided to him also were a taxable benefit. However, entertainment events were not "received" by him as he only occasionally attended them, and therefore were not included in the taxable benefit.