Susan is employed in the family business, which is a medium-sized accounting firm. Both her parents are partners in the five-partner firm that operates the business. Susan has been an employee for the last three years. During the current tax year, Susan received several amounts in addition to her normal wage which was equivalent to other employees with similar experience and similar qualifications.

One evening during discussions over the dinner table, Susans father asked her whether she had any good ideas on how to improve the client base of the firm. Susan had been thinking about this for some time and she prepared a two-page document outlining her ideas which her father presented to the other partners. One of Susans ideas was adopted and proved moderately successful in attracting new clients. At the end of the financial year, Susan was surprised to receive an envelope with a letter thanking her for her ideas and a cheque for $2,000.

Does Susan have to pay tax on the money she received?