Meals and lodging you provide to a restaurant or hotel employee may be taxable benefits for the employee.

You have to include the value of the benefits for meals and lodging in boxes A and V and, where applicable, in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.

Meals

The value of the benefit related to the meals provided to a restaurant or hotel employee is calculated as follows:

• the lowest price (including taxes) charged to customers for a meal (such as a daily special, a business meal, a table d'hôte meal, a buffet or a brunch), up to $11.57 for 2025 ($11.93 for 2026)

minus

• the total of the following amounts:
  • 20% of the above amount
  • the amount paid by the employee for the meal

Lodging

The value of the benefit related to the lodging provided to a restaurant or hotel employee is calculated as follows:

• the lowest weekly rate (including taxes) for a room rented to paying guests, up to $61.71 for 2025 ($65.68 for 2026)

minus

• the weekly rent paid by the employee for the room