The sales clerk who gets a 25-per-cent discount on the shoes sold at her store is facing a new bill: The Canada Revenue Agency has indicated that employee discounts will now be taxed.

In response, in its 2016 folio — a document written in plain language and disseminated to employers to help them interpret the tax code — the CRA said employers should start tracking employee ...

For example, if an employee buys an $80 sweater for $40, then the employee would have to claim the $40 difference as income.