The Canada Revenue Agency (CRA) now says that loyalty points earned while traveling on employer-paid business trips are not taxable. In the past, the employee was expected to determine the fair market value of a free trip or merchandise received and include that amount in their income. Although always a challenge to enforce, the CRA will no longer require these benefits to be included in an employee’s income, provided the points are not converted to cash, the plan is not considered to be an “alternate form of remuneration” and is not for “tax avoidance purposes.”