2. But I hate golf!.

AuthorMitchell, Teresa
PositionBench Press

Henry Rachfalowski received a golf club membership as part of his compensation package as a senior executive. He didn't want it: he asked his employer if he could have the cash instead or join a curling club. However, his company insisted, so Mr. Rachfalowski joined a golf club, and played a couple of rounds before giving up. Then in 2005 the Canada Revenue Agency (CRA) re-assessed his 2002 tax return, charging him for the taxable benefit of the golf club membership. He appealed, arguing that "a golf membership for someone who hates golf and does not golf is not a benefit." Justice Bowman of the Tax Court of Canada agreed. He wrote, "From the appellant's point of view, the membership was clearly not an advantage to him. He did not even want it. It is a fair inference that the employer wanted its senior executives...

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