Understanding “scramble” parking; Keeping TD1s up to date; Bonus payments and death benefits
QUESTION: When considering whether employer-provided parking is a taxable benefit, what does the Canada Revenue Agency (CRA) mean when it refers to "scramble parking"?
ANSWER: The CRA defines scramble parking as parking where there are "significantly fewer parking spaces" than there are employees who want to park. Employees are not guaranteed to find a spot in the parking lot on any given day. For example, if an employer has 100 employees who want parking, but only provides parking for 60 of them, this would qualify as scramble parking.
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