Grand River Transit

[Viewfromthe42]

Actually the CRA has gone after the benefit locally, it went after the Region of Waterloo. I think it owed upwards of $800,000 for a three year period the CRA audited.
http://www.regionofwaterloo.ca/en/region...df#page=34
"The Canada Revenue Agency (CRA) undertook an income and expense audit of the Region of Waterloo in 2007-2008 and determined that there was a taxable benefit for employer provided parking at six locations. The CRA determined that there was a fair market value (FMV) for parking at several Regional locations in Kitchener, including 150 Frederick Street, 235 King Street, 50 and 77 Queen Street, at 99 Regina Street in Waterloo and at the Region of Waterloo International Airport."

Yes, CRA is doing selective enforcement, going after large employers with many employees in locations where parking is typically not free.  All those locations have pay parking available, so it's easy for CRA to say that there is a taxable benefit.  On the other hand, at BlackBerry HQ (near RIM Park), for example, there is only free parking, no paid parking, so even though there are a lot of employees, the fair market value of a parking spot is much more difficult to establish.

Compare that to my north waterloo employer. We pay to lease unused parking from multiple adjacent businesses in order to let employees park (at no direct cost to them). If you bike, we did buy a bike rack. If you take transit, well, you take transit.