Meals and Lodging Provided to a Restaurant or Hotel Employee
Meals and lodging you provide to a restaurant or hotel employee are taxable benefits for the employee.
You have to include the value of the benefits for meals and lodging 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.
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), to a maximum of $8.71 for 2019 ($8.93 for 2020);
- the total of the following amounts:
- 20% of the above amount,
- the amount paid by the employee for the meal.
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 a maximum of $50.50 for 2019 ($51.25 for 2020);
- the weekly rent paid by the employee for the room.