ITA 6(1)(a) requires that an employee include the value of any benefit received or enjoyed as a result of employment in the employee's income. ITA 6(1)(a) also provides a list of certain types of benefits that are excluded and are therefore not required to be included in employment income. Determine specific benefits that are taxable and specific benefits that are excluded and therefore, not taxable

Which specific benefits are taxable? Select all that apply. A. Education allowance for an employee's children B. Counselling services for the mental health of the employee C. Employer contributions to registered pension plans D. Employer provided board and lodging not on a special work site or remote work site E. Tuition for a course directly related to the recipient's employment F. Employer reimbursement for tools owned by the employee G. Employer contributions to private health services plans H. Automobile owned or leased by the employer used for personal purposes

Which specific benefits are excluded and therefore, not taxable? Select all that apply.

A.

Counselling services for the mental health of the employee

B.

Employer contributions to registered pension plans

C.

Tuition for a course directly related to the recipient's employment

D.

Employer contributions to private health services plans

E.

Education allowance for an employee's children

F.

Employer provided board and lodging not on a special work site or remote work site

G.

Automobile owned or leased by the employer used for personal purposes

H.

Employer reimbursement for tools owned by the employee