Dr. Olumide Obayemi, Legal Practitioner, Ajumogobia & Okeke and Senior Lecturer, Department of Business Law, Lagos State University Ojo in his article “Taxability of Airlines’ Loyalty Programs in Nigeria” examines  the taxability of frequent flyer miles awards and other promotional benefits by airlines. Drawing comparison from US and Canada, he posits that airlines’ loyalty and promotional programs are “gain, profits and income” under the Personal Income Tax Act (PITA) and the beneficiaries of such programs are subject to tax on them.