[In technical interpretation 2017-0729441E5, March 26, 2019] the CRA acknowledges that its administrative position on employee discount programs is that an employee may exclude from income discounts on merchandise and commissions from personal purchases, but that administrative position does not apply to a discount on a service, such as an employer-waived commission on the acquisition of an insurance policy.
Marlene Cepparo “CRA’s Employee Discount Position Not Applicable to Services” Canadian Tax Highlights 27:6 (June 2019)
