Episode 3: Parking as a taxable benefit

The Canada Revenue Agency (CRA) is pleased to announce the third episode of its payroll podcast, aimed at the payroll community and employers in general. In this episode, we continue our four-part conversation on taxable benefits with subject matter expert Kira, this time discussing key concepts related to parking as a taxable benefit, including:

• situations when parking is required for business reasons
• the fair market value of a parking spot
• the definition of scramble parking

Kira is a senior programs officer who has over 10 years of experience interpreting payroll-related policies and legislation.

You can listen to the podcast on:

• the CRA website
• iTunes
• Google Play

If you have questions, feedback, or suggested future topics related to the podcast, you can email us at podcast@cra-arc.gc.ca.