Calculating the Amount to Subtract From an Employee's Gross Remuneration

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The travel deduction that you have to subtract from an employee's gross remuneration is the result of the following calculation:

  • the least of:
    • the value of the taxable benefit (see the instructions for column C in guide TP-350.1.G-V),
    • the cost of the trip (see the instructions for column D in guide TP-350.1.G-V), and
    • the amount of the additional limit (see the instructions for column E in guide TP-350.1.G-V);
  • multiplied by one of the following percentages:
    • 50%, if the remote area is located in an intermediate zone,
    • 100%, if the remote area is located in a northern zone.

For more information, see guide TP-350.1.G-V, Deduction for Residents of Designated Remote Areas, or click Residents of Remote Areas.

Restriction

If you expect that the trip will not be made in the year in which the benefit was provided, do not subtract an amount for this trip from the employee's gross remuneration.

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