List of Taxable Benefits
This section provides information about the most common taxable benefits that are granted to employees, shareholders and partners. The information will help you determine whether the value of a benefit has to be included in the income of the person who receives it and in which boxes of the RL-1 slip (see courtesy translation RL-1-T) you have to include it. You will also find out whether a taxable benefit is subject to source deductions and employer contributions.
We have grouped the benefits into the following five categories: