Loan Made to an Employee Who Relocates

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An interest-free or low-interest loan made after February 23, 1998, to an employee who relocates constitutes a taxable benefit if it is reasonable to conclude that, but for the employee's office or employment, the loan either would not have been made or would not have been made under the same terms. Click Loan Made to an Employee for more information.

You have to include the value of the taxable benefit in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).

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