A benefit (including a reasonable allowance) you provide to an employee with an impairment is tax-exempt if the expenses are incurred for:

• transportation between the employee's home and the workplace (including parking near the workplace), if the employee is blind or has a severe and prolonged mobility impairment certified by a qualified health professional (it may be an allowance or a benefit related to the use of taxis or a paratransit service, or of a provided or subsidized parking space); or
• the services of an attendant to help the employee carry out the duties of his or her office or employment, if the employee has a severe and prolonged impairment in mental or physical functions certified by a qualified health professional (the expenses incurred may include expenses for the services of a reader for a blind person, a sign-language interpreter for a deaf person or an instructor for a person with a mental impairment).