Cell Phone and Internet Services
An allowance you pay to an employee for cell phone and Internet access fees is a taxable benefit for the employee and must be included in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).
However, a reimbursement or payment of such fees does not constitute a taxable benefit if it is made primarily for your benefit and the employee's personal use does not result in additional fees.
If the reimbursement or payment of such fees is made primarily for the employee's benefit or if the employee's personal cell phone or Internet use results in additional fees, the value of the employee's benefit, including the applicable taxes, must be included 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.