Air Miles is a popular type of travel loyalty program that allows travellers—especially frequent flyers—to earn points or “miles” based on how far they fly, how much they spend or which travel partners they book with. These accumulated miles can be redeemed for flights, seat upgrades, hotel stays, car rentals and a range of non-travel rewards like electronics or gift cards.
The term “Air Miles” is also commonly associated with specific programs such as the AIR MILES® Reward Program in Canada, though many airlines offer their own branded version—like Aeroplan (Air Canada), SkyMiles (Delta) or MileagePlus (United). While each program has different rules, the core concept remains the same: the more you travel (or spend through affiliated partners), the more miles you earn.
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Many employees earn points while traveling for work. Some companies let them keep these points, while others use corporate credit cards to collect rewards centrally. In Canada, it’s important to understand who owns the points and whether using them triggers a tax obligation.
If an employee earns points on a reimbursed trip and later uses them for personal travel, they may have to report the value as taxable income. If the company controls the points, personal use almost always creates a taxable benefit.
Also, unlike family pooling options, Canadian businesses cannot pool frequent flyer points across staff.
In Canada, businesses cannot typically pool frequent flyer points the way families can through Aeroplan Family Sharing. The points earned during business travel usually stay with the individual traveler, unless the company has a structured corporate program or uses a company-issued credit card that accrues points to a central account.
Here’s how it typically breaks down:
Because of these rules, travel policies should clearly outline who owns the points earned on business travel and under what circumstances they can be used.
A Canadian consultant takes multiple flights each year for client meetings. The company allows her to book using her own Aeroplan account, and she collects points on each trip. If she redeems those points for a family vacation, she may be required to declare the fair market value of that flight as taxable income, depending on the company’s travel policy.
In a different scenario, a firm uses a corporate Aeroplan credit card to pay for all travel. Points are accrued in a centralized account and used to book future business-class tickets for executive meetings. Since the travel is work-related and the points are company-controlled, no taxable benefit is recorded. However, if the company uses those points to reward an employee with a personal trip, that benefit must be reported.
