L'avantage imposable d'un employé, relatif à l'usage d'une automobile qui affiche le logo de son employeur, peut-il être réduit afin de tenir compte du fait que l'employeur tire un avantage publicitaire? / Can the taxable benefit of an employee derived from the personal use and availability of an automobile displaying their employer's corporate logo, be reduced to take into account the benefit that the employer derives in terms of publicity?
In Monopoly, landing on free parking is simply a safe place to land. Many people, however, play under rules which allow anyone landing on free parking to collect the “pot” in the middle of the board. Ca-ching! Free parking at the workplace, however, is rarely a windfall, nor ever really free, yet the cost and value of parking is usually underestimated or overlooked by both employers and employees.