This publication contains information on the benefits most frequently provided to employees. It indicates whether the value of a benefit must be included in the income of the employee who receives it and in which boxes of the RL-1 slip the employer must enter its value.
This publication applies to 2014 and subsequent years.
Refer to the following Web pages for the limits and rates in effect for 2015 and subsequent years:
This document is only available in electronic format.