Jennifer’s employer provided her with the following gifts and awards in 20X9:
Golf shirt with the employer logo (cost amount) $ 15
Birthday gift – monetary restaurant gift certificate 75
Reward for meeting sales performance – holiday weekend 400
10-year anniversary award (golf club). Her last anniversary award
was on her 5th anniversary with the employer 275
Wedding gift (cutlery) 300
Innovation and excellence award (tickets to a concert) 250
Holiday season gift (artwork) 150
Briefly describe the tax consequences to Jennifer for the above gifts and awards. Income tax reference: ITA 6(1)(a); CRA Income Tax Technical News (June 11, 2009)