Employee benefits are free or subsidized access to services, reimbursements, and allowances that an employer provides for employees apart from their standard wages. These benefits can be for employees and their immediate relatives or next of kin. The taxable benefits are included when calculating the employee’s total income to be taxed. According to the Canada Revenue Agency, an employee benefit is taxable when the worker receives a benefit measurable in money, and they are the primary beneficiary of that benefit.