User Fees for Recreational Facilities and Social or Sports Club Dues

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An amount that covers the fees that an employee would have had to pay to use a recreational facility had the facility not been provided free of charge or for a nominal fee does not constitute a taxable benefit for the employee if you derive some advantage for your business.

This also applies to dues you pay on behalf of the employee for membership in a social club or sports club. However, where such membership serves a social purpose and is of little or no advantage for your business, the dues you pay constitute 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).

An amount that covers user fees for a recreational facility and any membership dues you pay to a social club or sports club are not considered a taxable benefit if they are a gift given to an employee for a special occasion or a reward given in recognition of certain accomplishments and the total value of all such gifts and rewards given to the employee in the year does not exceed $500 (including taxes).

Moreover, if you provide meals and accommodation free of charge to an employee (for example, at a resort or a hunting or fishing lodge that you maintain), the value of this benefit (including GST and QST) must be included in boxes A and V 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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