Trips you pay for on behalf of an employee (or a member of the employee's household) 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).

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.