Other Benefits

The table below indicates whether the other benefits an employee may receive constitute taxable benefits and, if so, in which boxes of the RL-1 slip the benefits must be entered.

See the Other Benefits section for more information on the other benefits provided by an employer.

Other benefits
Benefit provided by the employer Taxable benefit Corresponding boxes of the RL-1 slip
Amounts paid by the employer to an employee trust No Box Q
Amounts paid by the employer under a salary deferral arrangement No Not applicable
Cell phone user fees Yes, if the employer derives no benefit Boxes A and L
Commissions on goods purchased by a salesperson No, if the conditions are met Boxes A and L, if the conditions are not met
Contributions made by the employer to a DPSP No Not applicable
Contributions made by the employer to an RPP No Not applicable
Contributions made by the employer under a retirement compensation arrangement No D-1
Contributions made by the employer under a supplementary unemployment benefit plan No Not applicable
Contributions made by the employer under an employee benefit plan No Box Q
Counselling services No, if the conditions are met Boxes A and L, if the conditions are not met
Debt forgiveness Yes Boxes A and L
Employee QPIP premiums paid by the employer Yes Boxes A and L
Employee QPP contributions paid by the employer Yes Boxes A and L
Expense allowance or benefit provided to a person with an impairment No, if the conditions are met Boxes A and L, if the conditions are not met
Expense allowance paid to a member of a municipal or school body Portion of the allowance that exceeds half of the salary Boxes A and L
Frequent-flyer program Yes, if the points are exchanged for personal use and the employer controls the number of points accumulated Boxes A and L
Gifts Yes, with certain exceptions Boxes A and L
Interest-free or low-interest debts Yes
  • Boxes A and L, if the benefit is granted to an employee
  • Box O, if the benefit is granted to a shareholder
Internet user fees Yes, if the employer derives no benefit Boxes A and L
Location incentives Yes Boxes A and L
Membership in a sports club Yes, if the employer derives little or no benefit from the membership Boxes A and L
Medical expenses Yes Boxes A and L
Merchandise discounts No, if the conditions are met Boxes A and L, if the conditions are not met
Moving and relocation expenses

Yes, except for certain payments made to the employee for the following reasons:

  • the employee is hired to work in a locality other than the one in which he or she resides
  • the employee is transferred to another locality
  • the employment ends
Boxes A and L
Parking provided or reimbursed by the employer Yes, with certain exceptions Boxes A and L
Professional membership dues paid by the employer Yes Boxes A and L
Rewards Yes, with certain exceptions Boxes A and L
RRSP contributions made by the employer (other than contributions withheld from the employee's remuneration) Yes Boxes A and L
Scholarships or bursaries Yes, in certain situations Boxes A and L, if the benefit is taxable
Scholarships or bursaries granted to a family member for postsecondary studies Yes Box O, if the benefit is granted to the beneficiary
Security options Yes Boxes A and L
Subsidized school services for children of employees who work in remote areas No, if no public school body provides education in the area Boxes A and L, if a public school body provides education in the area
TFSA contributions made by the employer Yes Boxes A and L
Tools Yes Boxes A and L
Training expenses No, if the training benefits the employer Boxes A and L, if the training does not benefit the employer
Tuition fees paid for a family member's post-secondary studies Yes Box O, if the benefit is granted to the beneficiary
Tuition fees paid for personal-interest courses Yes Boxes A and L
Tuition fees paid to enable an employee to acquire technical skills not related to the employer's business Yes Boxes A and L
Uniforms and special clothing No, if the conditions are met Boxes A and L, if the conditions are not met
User fees for recreational facilities Yes, if the employer derives no benefit Boxes A and L
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