13.4 Meals that are not board fringe benefits

The following meals are not board fringe benefits:

  • meals provided at a party, reception or other social function
  • meals provided in a dining facility open to the public, except for board meals provided to employees of a restaurant, motel, hotel and so on
  • meals provided in a facility principally used by a particular employee.

Such meals may be property fringe benefits or, if provided by a tax-exempt body, tax-exempt body entertainment fringe benefits.

    Last modified: 24 Dec 2010QC 17827