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The rule is that you are allowed to receive the points tax free as long as it's not an attempt to earn additional renumeration

When you do not control the points, your employees do not have to include in their income the value of the rewards they received or enjoyed from the points they collect on these business trips, unless:

• the points are converted to cash;
• the plan or arrangement between you and the employee seems to be a form of additional remuneration; or
• the plan or arrangement is a form of tax avoidance.

If any of the conditions above are met, the employee has to declare the fair market value of any personal rewards he or she received as income on his or her income tax and benefit return.

http://www.cra-arc.gc.ca/tx/bsnss/tp.../menu-eng.html

You need to decide if you are example 1 or 3 here:

http://www.cra-arc.gc.ca/tx/bsnss/tp...xmpls-eng.html

Example 1 - Personal credit card - Taxable benefit

Pauline’s employer allows her to use her personal credit cards whenever possible to pay for business expenses, which the employer then reimburses to her. To maximize the points earned, Pauline used her personal credit cards to pay for various employer business costs, including travel expenses of other employees.
We view this arrangement as a form of additional remuneration provided to Pauline. Pauline would not normally pay for employer business costs other than her own work-related expenses, incurred in the normal course of working. She would not normally cover the cost of business expenses of other employees. Pauline will have to calculate the fair market value of any personal reward she receives when she redeems the points. She will then have to declare the value as income on her income tax and benefit return.

Example 3 - Personal loyalty points card - Non-taxable

Frank has a personal credit card he uses for both personal and work-related expenses. The card offers loyalty points which can be cashed in for travel rewards, but which cannot be redeemed for cash. Frank decides to redeem some of the points to take his family on vacation.
Since Frank controls the points, and this arrangement does not seem to be a form of additional remuneration, he does not have to include the value of the points earned from work-related expenses as income on his income tax and benefit return.