If that result seems ludicrous, you may be interested in a recent decision by the Court of Quebec, after a BMO Insurance employee was assessed a taxable employment benefit by of $1,872 in respect of a business trip he took in 2015. Before going into the details of the case, however, let’s review the general rule regarding taxable employment benefits.
The taxpayer’s duties were to manage relationships with MGAs, work with dealers and advisers, train them on BMO products, and generally encourage them to sell BMO products to their clients.Article content The conference, the only one the taxpayer attended in 2015, included a number of activities, some were directly related to work, such as a company booth and training sessions, and some were various leisure activities. The taxpayer gave a presentation about BMO’s products, and participated in as many activities as possible with clients, including a catamaran outing, and had various meals with brokers and advisers.
Living in America - yeah.
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