Originally Posted by
CanadianConnection33
Aeroplan and Air Miles are taxable benefits by the CRA (at least if collected the course of employment). See Griffen et al. v The Queen [1995] (Tax Court of Canada). Yes - that means you're supposed to declare them.
There is more to it than such a simplified statement.
http://www.cra-arc.gc.ca/tx/bsnss/tp.../menu-eng.html
The clerk did not convert to cash and it almost certainly wasn't part of an arrangement with his employer, so it would not be taxable. Against the terms of his employment? Possibly. Ethically questionable? Probably.