Parking provided to employees may constitute a taxable benefit to the employee, requiring an inclusion on their Canadian income tax return. The taxable amount is the fair market value of the parking less any amount the employee pays for the space. If fair market value can’t be determined, such as parking in a mall, no taxable benefit results.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."