Employee benefits are for the most part taxed. The problem with taxing employee discounts are several 1) previously the test has been whether the benefit is provided by the employer is below cost 2) the new test is whether the discount is publicly available which may or may not be above fair market value which is a more usual test (for example for employer provided parking)  3) the tracking all of this is an administrative nightmare 4) if the employer requires an employee to wear or buy merchandise as a condition of employee in many provinces (BC for sure) the employer must provide for free -- so will this be taxed?.