An employee WILL be required to include a taxable benefit in his return if:

Question 2 options:

The employee is a senior accountant with a public accounting firm, and the firm pays for the employee's CPA membership dues

The employee uses his own automobile for company business, and the company reimburses him at a reasonable rate acceptable to the Canada Revenue Agency (CRA).

The employee has a loan from his employer at a rate that is below the prescribed rate but pays the interest within 30 days of the end of the calendar year.

The employee uses a company car for business purposes only.