Board, Lodging, Transportation and Meals
Consult the table below to find out whether a taxable benefit related to board, lodging, transportation or meals is subject to source deductions and contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of the benefit has to be included.
Important
Click a link to learn more about a benefit and to find out if you have to include its value in an employee's income.
See Benefit Provided to an Employee for information about benefits in kind.
Get information on the basic conditions for making source deductions and paying employer contributions.
| Benefit | Type of benefit | Source deductions and contributions | RL-1 slip boxes | |||
|---|---|---|---|---|---|---|
| Income Tax | QPP | QPIP | Health services fund, labour standards, WSDRF | |||
| Benefits provided to an employee working at a special work site or at a remote location | ||||||
| Compensation allowance | In cash | A, G, I, L | ||||
| Check-out allowance | In cash | A, G, I, L | ||||
| Board and lodging | In kind | – 1 | A, G, V (code V-1) | |||
| Transportation | In kind | A, G, L | ||||
| Board, lodging and transportation provided to an employee of a sub-contractor | ||||||
| Board and lodging | In kind | A, G, V | ||||
| Transportation | In kind | A, G, L | ||||
| Dwelling located in a designated remote area (prescribed zone) | In kind | – 1 | A, G, V | |||
| Free or subsidized lodging | ||||||
| Lodging provided to an employee (other than lodging provided to an employee working at a special work site or at a remote location) | In kind | – 1 | A, G, V | |||
| Lodging provided to a member of the clergy | In kind | – 2 | – 2 | – 3 | A, V | |
| Free or subsidized meals | In kind | A, G, V | ||||
| Intermunicipal shared transportation | In kind | A, G, L | ||||
| Lodging and meals provided to a restaurant or hotel employee | ||||||
| Lodging | In kind | – 1 | A, G, V | |||
| Meals | In kind | A, G, V | ||||
| Meals and transportation for an employee who works overtime | ||||||
| Meals | In cash | A, G, I, V | ||||
| In kind | A, G, V | |||||
| Transportation | In cash | A, G, I, L | ||||
| In kind | A, G, L | |||||
| Public transit passes | In cash | A, G, I, L | ||||
| In kind | A, G, L | |||||
| Transportation from a meeting point to the workplace | In cash | A, G, I, L | ||||
| In kind | A, G, L | |||||
Notes
- A taxable benefit in kind related to board and lodging is subject to QPIP premiums only if an amount is paid to the employee for the pay period in which the benefit is provided. Note that a taxable benefit related to an amount you paid to a third party for a good or service supplied to your employee (e.g. the payment of tuition or professional membership dues) must be included in box I of the RL-1 slip if the employee remains the owner of the good or service and would be responsible for the payment if it were not paid by you.
- You do not have to withhold income tax on the value of a taxable benefit (including an allowance) in respect of a residence or lodging provided to a member of the clergy, a member of a religious order or a regular minister of a religious denomination, as long as the person gives you the letter authorizing the reduction that they received from us after submitting form TP-1016-V, Application for a Reduction in Source Deductions of Income Tax. In this situation, you do not have to withhold or pay QPP contributions on the value of the benefit.
- You do not have to withhold or pay QPIP premiums on the value of a taxable benefit in respect of free or subsidized lodging provided to a member of the clergy, a member of a religious order who has taken a vow of poverty and whose remuneration is paid to the religious order, either directly or by the member.
Note
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