Which of the following is NOT a tax$-$free benefit for the employee when it is provided by an employer?

Question $15$Answer

a$.$

Employer reimbursement for the cost of tools required by the employee to perform their employment duties.

b$.$

A gift of a digital camera that cost $$390$ for an employee's wedding. No other gifts were received by the employee in the year.

c$.$

Premiums for private health services plans $($PHSP$).$

d$.$

Employer contributions to an RPP$.$