RL-1 Slip – Box K
Trips you pay for on behalf of an employee (or an eligible family member) who was a resident of a designated remote area may constitute a taxable benefit for the employee. If this is the case, you must enter the value of the benefit in box K of the RL-1 slip (see courtesy translation RL-1-T).
An eligible family member is an individual who is a member of the employee's household. The individual can be:
- the employee's spouse;
- the employee's child (including the employee's spouse's child) under the age of 18;
- another individual related to the employee and wholly dependent on the employee or their spouse (or on both) for their basic needs (or, if the individual is not the employee's mother, father, grandmother or grandfather, they must be their dependant because of a mental or physical impairment).
For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), consult Trips Made by a Resident of a Designated Remote Area.