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The Charter of the French language and its regulations govern the consultation of English-language content.

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.

Important
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The value of the benefit (including GST and QST) provided to the employee in the form of board and lodging, minus the portion the employee paid, must be entered in boxes A and V and, where applicable, in box G 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 the employee paid, must be entered in boxes A and L and, where applicable, in box G of the employee's RL-1 slip. For more information, see the Benefit Provided to an Employee page.

Note

The person that provides the benefit must complete the RL-1 slip.

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