Board, Lodging, Transportation and Meals

The table below indicates whether the board, lodging, transportation or meals provided to an employee constitute a taxable benefit and, if so, in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the benefit must be entered.

See Board, Lodging, Transportation and Meals for more information.

Benefits respecting board, lodging, transportation and meals
Benefit provided by the employer Taxable benefit Corresponding boxes of the RL-1 slip
Board and lodging provided to an employee of a subcontractor Yes Boxes A and V
Board and lodging provided to an employee working at a special work site or a remote location No, if the conditions are met Boxes A and V, if the conditions are not met
Check-out allowance paid to an employee working at a special work site or a remote location Yes Boxes A and L
Compensation allowance paid to an employee working at a special work site or a remote location Yes Boxes A and L
Eligible paratransit pass provided or reimbursed to an employee No, in certain situations Boxes A and L, if the benefit is taxable
Eligible transit pass provided or reimbursed to an employee No, in certain situations Boxes A and L, if the benefit is taxable
Free or subsidized lodging (other than lodging provided to an employee working at a special work site or a remote location) Yes Boxes A and V
Free or subsidized lodging provided to a member of the clergy or of a religious order Yes Boxes A and V
Free or subsidized meals Yes Boxes A and V
Intermunicipal public transportation No, if the conditions are met Boxes A and L, if the conditions are not met
Lodging provided to a restaurant or hotel employee Yes Boxes A and V
Meals and transportation for an employee who works overtime No, if the conditions are met Boxes A and V or boxes A and L (as applicable), if the conditions are not met
Meals provided to a restaurant or hotel employee Yes Boxes A and V
Transportation from a meeting point to the workplace No, if the conditions are met Boxes A and L, if the conditions are not met
Transportation provided to an employee of a subcontractor Yes Boxes A and L
Transportation provided to an employee working at a special work site or a remote location No, if the conditions are met Boxes A and L, if the conditions are not met
Last Updated: