Which one of the following would be a taxable benefit? (See CRA's Folio S2-F3-C2: Benefits and Allowances Received from Employment, and Guide T4130, Employers' Guide - Taxable Benefits and Allowances.) Multiple Choice Financial counselling services related to the retirement of the employee. Childcare services provided at the employer's place of business. The cost of a free trip for the employee won for exceeding a sales quota established by the employer. The cost of a new cell phone provided to the employee to use for employment and personal use