275. Cap on taxable benefit from ancillary expenses related to excluded living accommodation.

Where the exclusions relating to accommodation provided for the performance of duties1 or accommodation provided as a result of security threat2 apply, a taxable benefit can still arise under other provisions3 in respect of certain ancillary services paid or reimbursed by the employer such as the cost of utilities, cleaning, maintenance and provision of furniture. In this event, however, the taxable benefit in respect of such ancillary services is capped at a maximum of 10% of the net amount of the employee's earnings from the employment