What type of employees would find this benefit  most attractive and least attractive in Canada?hat are the tax implication for education assistance?

Education Assistance in Canada

1. Types of employees that would find this benefit  most attractive and least attractive in Canada?.
2. Cost Implications – what are the associated costs of education assistance to
(a) Employers and
(b) Employees
3. Taxation implication – what are the tax implication for education assistance?