Originally Posted by
Sopwith
It seems to me many years ago that CRA (then Revenue Canada) tried to make the point that FF points earned on travel paid for by an employer were indeed a taxable benefit if they were redeemed for personal use. I think they quickly backed off when they realized that any kind of attempt at enforcement would be a lost cause.
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I hope everyone knows enough to not take your tax advice from a camel.
This is still the CRA's published policy from their web-site:
Frequent Flyer Program
¶ 14. Under this program, which is usually sponsored by an airline, a frequent air traveller can accumulate credits which may be exchanged for additional air travel or other benefits. Where an employee accumulates such credits while travelling on employer-paid business trips and uses them to obtain air travel or other benefits for the personal use of the employee or the employee's family, the fair market value of such air travel or other benefits must be included in the employee's income. Where an employer does not control the credits accumulated in a frequent flyer program by an employee while travelling on employer-paid business trips, the comments in ¶ 3 above will not apply and it will be the responsibility of the employee to determine and include in income the fair market value of any benefits received or enjoyed.