Travel Expenses

The table below indicates whether an allowance for travel expenses paid to an employee constitutes 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 the Travel Expenses section for more information.

Benefits respecting travel expenses
Benefit provided by the employer Taxable benefit Corresponding boxes of the RL-1 slip
Allowance for travel expenses No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance paid or amount reimbursed to a member of a board of directors or a committee member for travel expenses No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance paid or amount reimbursed to a member of the council of an RCM or of the Kativik Regional Government for travel expenses No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance paid or amount reimbursed to a part-time employee for personal travel expenses incurred by reason of his or her employment No, if the conditions are met Boxes A and L, if the conditions are not met
Travel expenses paid for an employee's spouse during a business trip Yes, unless the spouse is to assist in achieving the objectives of the trip Boxes A and L
Trips made by a resident of a designated remote area Yes Boxes A and K
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