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.