Employee counselling services are not a taxable benefit if they are for one of the following:

• the employee's re-employment
• the employee's retirement
• the mental or physical health of the employee (or of a person related to the employee), and the counselling is to deal with problems caused by tobacco or drug use, alcohol abuse or stress (not including the benefit related to the fees paid for the use of a recreational facility or membership dues for a social or sports club)