Board, Lodging and Transportation Provided to an Employee of a Subcontractor
Board, lodging and transportation provided to an employee of a subcontractor by the general contractor or another subcontractor constitutes a taxable benefit for the employee.
Special rules apply if an employee works at a special work site or a remote location.
The value of the benefit (including GST and QST) provided to the employee in the form of board and lodging, minus the portion paid by the employee, must be entered in boxes A and V of the employee's RL-1 slip (see courtesy translation RL-1-T).
Likewise, the value of the benefit provided to the employee in the form of transportation, minus the portion paid by the employee, must be entered in boxes A and L and, where applicable, in box G or box I of the employee's RL-1 slip. For more information, see the Benefit Provided to an Employee page.
The person that provides the benefit must complete the RL-1 slip.