Board, Lodging, Transportation and Meals

Consult the table below to find out whether a taxable benefit related to board, lodging, transportation or meals is subject to source deductions and contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of the benefit has to be included.

Important

Click a link to learn more about a benefit and to find out if you have to include its value in an employee's income.

See Benefit Provided to an Employee for information about benefits in kind.

Get information on the basic conditions for making source deductions and paying employer contributions.

Benefits related to board, lodging, transportation and meals
Benefit provided by the employer Taxable benefit 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

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