Travel Expenses

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

Benefits related to travel expenses
Benefit provided by the employer Taxable benefit Boxes of the RL-1 slip
Allowance for travel expenses paid to employees whose duties consist in selling goods or negotiating contracts No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance for Travel Expenses Paid to Employees Whose Duties Do Not Consist in Selling Goods or Negotiating Contracts No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance paid or amount reimbursed to a member of a board of directors or a committee member No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance paid or amount reimbursed to a member of the council of an RCM or of the Kativik Regional Government No, if the conditions are met Boxes A and L, if the conditions are not met
Allowance paid or amount reimbursed to a part-time employee No, if the conditions are met Boxes A and L, if the conditions are not met
Travel expenses paid for an employee's spouse Yes, unless the spouse is to assist in achieving the objectives of the trip Boxes A and L
Trips made by a resident of a designated remote area Yes Boxes A and K

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