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Merchandise discounts on sales to employees

We wish to remind you that if you sell merchandise to an employee at a reduced price, we do not, as a rule, consider this a taxable benefit, as long as the discount is reasonable under the circumstances.

However, the employee receives a taxable benefit in the following situations:

  • If merchandise that is neither outdated nor unfit for sale is purchased from you by the employee at below-cost prices.
  • If you have made a special agreement with the employee or a selected group of employees, allowing for the purchase of merchandise at a discount.

Where the benefit is taxable, its value is equal to the difference between the FMV of the merchandise (including GST and QST) and the price paid by the employee.

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