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   Employement Income

In an April 14, 2004 Technical Interpretation, CRA notes that the payment of annual professional membership fees by an employer on behalf of an employee is not a taxable benefit IF the employer is the primary beneficiary of the payment.

Also, the amount is a deductible business expense.
In a June 7, 2004 Technical Interpretation, CRA notes that employer-paid tuition (and related costs) may not be a taxable benefit to the employee. This includes courses in a field related to the employee’s responsibilities as well as courses not directly related to the employer’s business such as stress management, employment equity, first aid and language skills.

In a July 15, 2004 Technical Interpretation, CRA notes that where an employee receives a reasonable per kilometre reimbursement for the use of his/her personal motor vehicle in connection with employment duties, the reimbursement is generally excluded from employment income.

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