Meals and Transportation Provided to an Employee Who Works Overtime

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If you provide a meal or reimburse meal expenses to an employee who works overtime, the employee does not receive a taxable benefit, if the following conditions are met:

  • The overtime is done at your request and is expected to last for at least two consecutive hours.
  • Overtime is done rarely or occasionally (fewer than three times a week).
  • The meal expenses incurred by the employee are reimbursed (in whole or in part) upon presentation of receipts.
  • The meal expenses reimbursed or the value of the meal provided (as the case may be) is reasonable.

If these conditions are not met, the employee receives a taxable benefit. You have to include the value of the meal benefit in boxes A and V and in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T).

See Benefit Provided to an Employee to find out how a benefit in kind should be treated.

Taxi and transportation services

If you provide transportation or an expense reimbursement for taxi transportation between an employee's home and usual workplace to an employee who works overtime, the employee does not receive a taxable benefit, provided the following conditions are met:

  • The overtime is done at your request and is expected to last for at least two consecutive hours.
  • Overtime is done rarely or occasionally (fewer than three times a week).
  • The taxi expenses incurred by the employee are reimbursed (in whole or in part) upon presentation of receipts.
  • Public transit is not available, or it is reasonable to consider that, under the circumstances, the employee's safety would be jeopardized because of the time of day the trip is made.

If these conditions are not met, the employee receives a taxable benefit. You have to include the value of the transportation benefit in boxes A and L and in box G or box I of the employee's RL-1 slip. See Benefit Provided to an Employee to find out how a benefit in kind should be treated.

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