The term “advantage” is defined in the act, so it's easy to explain.
Sorry, I thought it was defined in the act, but it isn't. However, the expression “gift or other advantage” is defined and can refer to a situation where an amount of money is loaned and there is no obligation to repay it.
It can also refer to “a service or property, or the use of property or money that is provided without charge or at less than its commercial value”. In other words, if someone charges you $19 a night to rent a condo in Mont-Tremblant, that would constitute an advantage given what the rate would normally be.
I hope that answers your question.