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e)Section 6(1)(a)(vi) has been added to provide a new exclusion
from the calculation of a taxpayer’s employment of any benefit
under a program offered by an employer to assist in furthering
education provided that:
–The benefit is received or enjoyed by an individual other
than the taxpayer;
–The
employee taxpayer deals with the employer at arm’s length;
and
–It is reasonable to conclude that the benefit is not a substitute
for salary, wages, or other remuneration of the taxpayer
•The
exclusion is retroactive, applying to such benefits received
on or after October 31, 2011
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