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

Which of the following is NOT a tax-free benefit for the employee when it is provided by an employer?
Employer contributions to a registered pension plan.
Employer reimbursement for the cost of tools required to perform work.
Premiums for private health care plans.
A gift of a digital camera for an employee's wedding.
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