At Fraser Wedding Company, we operate under IFRS, we provide several benefits to our employees. We are concerned that the company may be providing taxable benefits to its employees and not appropriately recording them. I have summarized the benefits that we offer to our employees below and provided some graphs and tables related to our benefits (Exhibit VI). We have 45 employees at Fraser Wedding Company. Gift Cards: Every year we provide employees with gift cards based on performance nominations from managers. These are usually between $50-$100. In addition, we provide a $1,000 gift card to all employees at our office holiday party. Health benefits: We provide standard health benefits to all employees for health, dental etc. Wellness Spending Account: Every year we provide employees with $5,000 in wellness spending that can be spent on anything related to general wellness including office supplies, cleaning supplies for the home, fitness equipment etc. Office Parties: Office parties are offered to employees who come to the office at least 12 days per month on average during the year. This is usually 80% of the office. If you do not come to the office for 12 days per month, you are not invited to