Enter in box L of the RL-1 slip (see courtesy translation RL-1-T) the value of all taxable benefits granted to an employee whose value must not be included in the following boxes:

• Box J: Private health services plan
• Box K: Trips (remote area)
• Box P: Multi-employer insurance plans
• Box V: Meals and lodging
• Box W: Motor vehicle

If a taxable benefit is granted to an employee who is also a shareholder and the employee receives the benefit as a shareholder (rather than as an employee), see the section of RL-1 Slip – Box O pertaining to benefits received by a shareholder (code RO).

For information about the most commonly granted benefits and the value of the taxable benefit that must be included in the employee's income, see Taxable Benefits.