Box O – Benefits Received by a Partner (Code: RP)

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The personal use of an automobile that you make available to a partner (or a person related to the partner) or an employee of a partner (or a person related to the employee) may constitute a taxable benefit. If this is the case, you must enter the value of the benefit in box O 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 income of a partner or an employee of a partner and the other boxes on the RL-1 slip in which you must include this value (where applicable), consult Automobile Made Available to a Partner or to a Partner's Employee.

Source of income

You must indicate the source of this income by entering code RP in the box marked “Code (case O)” of the RL-1 slip.

For more information on the codes to enter in the box marked “Code (case O),” consult RL-1 Slip – Box Marked “Code (case O)”.

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