Allowance or Reimbursement for Travel Expenses Incurred by a Member of the Council of an RCM or of the Kativik Regional Government
An allowance paid, or an amount reimbursed, by a regional county municipality (RCM) or the Kativik Regional Government to a council member for personal travel expenses the member is required to incur by reason of his or her position is tax-exempt.
Such expenses may include expenses incurred by the member to:
- attend meetings of the council of the RCM or of the Kativik Regional Government;
- visit the organization's offices to prepare for a meeting;
- meet with members of the public; or
- settle files.
However, if the allowance or reimbursement exceeds a reasonable amount, the excess portion is taxable and must be included in boxes A, G, I and L of the member's RL-1 slip (see courtesy translation RL-1-T).