Some retail outlets demand that employees wear the clothes they sell, and offer a discount to offset the cost to the employee. 

How would you tax what equates to a mandatory employee paid uniform? 

Some employee meals may be free, because they are also a chance for an employee to become familiar with what they promote. And this is taxable? 

The optics of going after the bottom one percent of income earners is so incredible, you have to wonder what the CRA was thinking.