Allowance or Reimbursement for Travel Expenses Incurred by a Member of a Board of Directors or Committee

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An allowance paid, or an amount reimbursed, to a board or committee member elected or appointed by a corporation, association or other organization for travel expenses to enable the member to attend a board or committee meeting is not to be included in the member's income if the following conditions are met:

  • The member is dealing at arm's length with the organization.
  • The travel expenses are not incurred by the member for trips made in the performance of his or her duties.
  • The meeting is held at a remote location at least 80 kilometres from the member's usual place of residence and:
    • in the case of a non-profit organization, in a place that can reasonably be regarded as connected to the territory within which the organization regularly carries on its activities, or
    • in the case of another type of organization, in a place that is within the local municipal territory or the metropolitan area where the head office or principal place of business of the organization is located.

If these conditions are met but the allowance or reimbursement exceeds a reasonable amount, the excess portion is taxable and must be included in boxes A and L of the member's RL-1 slip (see courtesy translation RL-1-T).

If the conditions are not met, the full amount of the allowance or reimbursement is taxable and must be included in boxes A, G, I and L of the member's RL-1 slip.

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