Gifts may include:

• meals, beverages or other hospitality
• invitations to receptions
• money in any form (cash, cheque, bank draft, gift certificate)
• tangible gifts such as gift baskets, alcoholic beverages, flowers, chocolate, art, or jewelry
• tickets to sporting, cultural or speaking events
• box seats
• VIP passes not available to the public
• a service (spa, ski pass)
• use of property or facilities (use of a vehicle, golf facilities, hotel room, residence, or other accommodation)
• sponsored travel (including flights, ferry, taxi, parking, accommodation or any other travel related expenses)