When you receive a complimentary benefit such as recreational passes, these are included as a "taxable benefit" to the employee. Most taxable benefits are not deductible, and those that are usually need to have a signed T2200 stating that the employee had to pay for these expenses themselves.
Although we can't find any information specific to the passes you refer to, the following information from CRA explains in greater detail when Recreational Facilities and Club Dues are considered to be taxable benefits to the employee.
CRA Taxable Benefits - Recreational Facilities and Club Dues
Sign In
Canada (English)
EN
