Related case law from the Tax Court of Canada (TCC) and Federal Court of Appeal (FCA).
Adler v. The Queen, 2007 TCC 272
Sixteen Telus employees appealed their tax assessment for parking; 2 cases were allowed (because the employer was deemed to be the main beneficiary) and 14 were unsuccessful (because the employees were held to be the main beneficiaries).
Anthony v. The Queen, 2010 TCC 533 and Anthony v. Canada, 2011 FCA 336
Four school employees lost their tax appeal on the fair market value of their parking.
Bolte v. The Queen, 2010 TCC 193
Employees of the Toronto Parking Authority lost their tax appeal on the grounds that they, rather than their employer, were the primary beneficiaries of the parking benefit.
Schroter v. The Queen, 2008 TCC 681 and Schroter v. Canada, 2010 FCA 98
Two Telus employees appealed parking tax assessments on the grounds that the employer was the main beneficiary; 1 appeal was allowed in full and 1 was partially allowed.