In document 2013-0514521E5, the CRA ruled that a taxable benefit could result if an employer paid for all or part of a personal trainer or nutritionist for its employees. Paragraph 6(1)(a) includes any economic benefit received by the employee into income, unless the employer could be demonstrated to be the primary beneficiary of the services.

The CRA’s view is that “the employees, not the employer, would usually be regarded as the primary beneficiaries where the employees become physically healthier and generally able to perform their duties…”