The allowance you pay to an employee for meals and lodging, and the meals, board and lodging you provide to the employee, may constitute a taxable benefit for the employee. If this is the case, you must enter the value of the benefit in box V 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 Board, Lodging, Transportation and Meals.