Which of the following payments is a taxable benefit to the employees? (See CRAs Folio S2-F3-C2: Benefits and Allowances Received from Employment, and Guide T4130, Employers Guide Taxable Benefits and Allowances.)

Multiple Choice

• Reimbursement of up to $500 for a computer to be used at the employees home.

• Physical health counselling services fees.

• Travel allowances for employees with a disability.

• Premiums for group term life insurance plans.