I hope this is helpful and answers your question.
Is that from the Income Tax Act?
Thank you for your answer.
I understand, but is there a relevant provision in an Act which stipulates this?
Is a taxable benefit part of the income tax? Is a taxable benefit a loan? Is it tax relief?
Is there any situation where reimbursing staff for work related training would be a taxable benefit? What if a member of staff purchased a software licence needed for the course?