Other Benefits

Consult the table below to find out whether a taxable benefit 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 a 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.

Other benefits
Benefit provided by the employer Taxable benefit Boxes of the RL-1 slip
Acquisition of shares in a labour-sponsored fund Yes Boxes A and L
Contributions made and other amounts paid by employers to certain plans (DPSP, RPP,VRSP, PRPP, retirement compensation arrangement, employee trusts, etc.) No Not applicable
Counselling services No, if the conditions are met Boxes A and L, if the conditions are not met
Debt forgiveness Yes Boxes A and L
Employee QPP contributions and QPIP premiums paid by the employer Yes Boxes A and L
Expense allowance or benefit provided to a person with an impairment No, if the conditions are met Boxes A and L, if the conditions are not met
Expense allowance paid to a member of a municipal or school body Portion of the allowance that exceeds half of the salary Boxes A and L
Financial compensation paid to an emergency services volunteer Portion of the compensation that exceeds $1,150 for 2018 ($1,170 for 2019) Boxes A and L
Frequent-flyer program Yes, if the reward received in exchange for the points is for personal use and the employer controls the number of points accumulated Boxes A and L
Gifts and rewards Yes, with certain exceptions Boxes A and L
Interest-free or low-interest loans Yes
  • Boxes A and L, if the benefit is granted to an employee
  • Box O, if the benefit is granted to a shareholder
Internet and cellphone user fees Yes, if the employer derives no benefit Boxes A and L
Location incentives (for a health professional practising in a particular area) Yes Boxes A and L
Medical expenses Yes Boxes A and L
Merchandise discounts and commissions on certain sales No, if the conditions are met Boxes A and L, if the conditions are not met
Moving and relocation expenses Yes, except for certain payments made to the employee for the following reasons:
  • the employee is hired to work in a locality other than the one in which he or she resides
  • the employee is transferred to another locality
  • the employment ends
Boxes A and L
Parking provided or reimbursed by the employer Yes, with certain exceptions Boxes A and L
Professional membership dues paid by the employer Yes Boxes A and L
RRSP contributions made by the employer (other than contributions withheld from the employee's remuneration) Yes Boxes A and L
Scholarships or bursaries Yes, in certain situations
  • Boxes A and L, if the benefit is taxable
  • Box O, if the benefit is granted to the beneficiary
Security options Yes Boxes A and L
Social events No, if the conditions are met Boxes A and L, if the conditions are not met
Subsidized school services for children of employees who work in remote areas No, if no public school body provides education in the area Boxes A and L, if a public school body provides education in the area
TFSA contributions made by the employer Yes Boxes A and L
Tools Yes Boxes A and L
Training expenses Yes, except if the training benefits the employer Boxes A and L, if the training does not benefit the employer
Uniforms and special clothing No, if the conditions are met Boxes A and L, if the conditions are not met
User fees for recreational facilities, including memberships in a sports club or a social club Yes, if the employer derives no benefit Boxes A and L

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