This section is intended for employers who provide benefits to their employees. It contains information on the most common benefits received by employees and indicates whether those benefits must be included in an employee's income and, if so, in which boxes of the employee's RL-1 slip the value of the benefits must be entered. The section explains whether employers have to make source deductions and pay employer contributions on the value of the taxable benefits they provide.

The section also covers benefits provided to individuals because they are shareholders or members of a partnership (also referred to as “partners”). It contains information on benefits for which an RL-1 slip must be issued to the shareholder or partner.

For more information about source deductions and employer contributions, consult the Guide for Employers (TP-1015.G-V). For more information about filing the RL-1 slip, consult the Guide to Filing the RL-1 Slip (RL-1.G-V).

Goods and services tax (GST) and Québec sales tax (QST)

In calculating the value of a benefit, you must take into account the GST and QST that the employee, shareholder or partner would have paid had he or she purchased the property or service that constitutes the benefit. However, do not add GST or QST to taxable allowances or to other taxable benefits in cash. For more information, click Employee Benefits and Expenses Incurred by Employees, Partners and Volunteers.