Parking Provided or Reimbursed by the Employer

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As a rule, a parking space that you provide to an employee free of charge or at a price below the fair market value (FMV), or any reimbursement you make to the employee for the cost of a parking space, is considered a taxable benefit. The value of the benefit corresponds to:

  • the FMV of the parking space


  • any amount you are reimbursed by the employee for its use

However, the value of such a benefit is sometimes difficult to quantify. When this is the case, it is tax-exempt.


If the parking space is an integral part of your establishment (or of a shopping centre in which your business is located), or if there are not enough parking spaces for all employees and the available spaces are occupied on a first-come, first-served basis, the benefit is tax-exempt as the value of the benefit received by an employee in such cases cannot be determined.

As a rule, a parking space that is provided to an employee mainly for your benefit is not considered a taxable benefit. This is usually the case where a parking space is provided to an employee for a motor vehicle that, under the employment contract, he or she must use on a regular basis in the performance of his or her duties.

Consequently, the value of a parking space you provide free of charge to an employee does not have to be included in the employee's income if, under the employment contract, most of the employee's duties are to be performed away from your establishment (to which the employee must nonetheless go from time to time to prepare reports, for example). The same is true in the case of an employee whose duties consist in transporting merchandise (on a daily basis) using a motor vehicle.

If you have to include the value of the benefit in the employee's income, take into account the goods and services tax (GST) and the Québec sales tax (QST) when you calculate the value.

Include the value of the benefit in boxes A and L and in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T).

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