Précis: The taxpayer was a flight attendant with Jazz. CRA included in his income for 2011 $504 in respect of a benefit from a parking pass at Calgary airport. Mr. Smith appealed to the Tax Court which dismissed his appeal, finding that the parking pass was a benefit from employment. There was no order as to costs as this was an informal procedure appeal.
Smith v. R. - TCC: Jazz flight attendant - airport parking pass was a taxable benefitREAD MORE »