Kathryn Walker, “Employee Discounts for Merchandise: The Law” Canadian Tax Focus 7:4 (November, 2017) argues that the CRA’s new policy in Income Tax Folio S2-F3-C2, “Benefits and Allowances Received from Employment” on employee discounts simply reflected a change in the jurisprudence. She refers to R v Spence, 2011 FCA 200, Steam Whistle Brewing Inc. v MNR, 2012 CarswellNat 2772, and Anthony v R, 2010 TCC 533, aff’d 2011 FCA 336.
The Trudeau government was quick to blame bureaucrats for the change and to promise a reversal. Will the change take the form of legislation to overturn the cases referred to above?
