Maybe that's a discussion in general we could have as well. Actually, I'm curious about that. Maybe I'll just follow that for a quick minute here. When an employee receives a benefit in what you call the course of employment—I'm not sure whether that term is defined by CRA or whether it comes from the case law—regardless of who provides it, it is a taxable benefit to the employee. Am I understanding correctly?
On May 25th, 2023. See this statement in context.