If you provide housing or utilities (like heating, electricity, water or household refuse collection) to an employee who lives in a designated remote area (prescribed zone), the employee receives a taxable benefit.

You have to include the value of the benefit in boxes A and V and, where applicable, in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.

Presence of an established housing market in the prescribed zone

If there is an established housing market in the prescribed zone where the employee lives, the value of the benefit related to the housing or utilities you provide the employee corresponds to the fair market value (FMV) of the housing or the FMV of the public utilities, including the GST and QST.

No established housing market in the prescribed zone

If there is no established housing market in the prescribed zone where the employee lives, we consider that the value of the benefit related to housing varies depending on whether or not you are the owner of the property.

You must determine the value of the housing and the value of the utilities separately.

You own the property

If you are the owner of the property you provide to the employee, the value of the housing benefit is calculated as follows:

• the lower of the following amounts:
  • the FMV of the housing or utilities,
  • the ceiling amount for housing benefits;

minus

• the rent or costs of utilities paid or reimbursed by the employee.

You rent the property

If you rent the property you provide to the employee, the value of the housing benefit is calculated as follows:

• the lower of the following amounts:
  • the rent or value of the utilities you pay,
  • the ceiling amount for housing benefits;

minus

• the rent or costs of utilities paid or reimbursed by the employee.

Ceiling amount for housing benefits

The ceiling amount for housing benefits is the maximum amount you can include in an employee's income if the employee does not pay any expenses related to housing or utilities.

The following table shows the monthly ceiling for housing benefits (including GST and QST) for the years 2022 and 2023, by type of housing and utilities.

Monthly ceiling for housing benefits

Type of housing	Description of services	2022	2023
Common shelter	N/A	$213	$227
Apartment and duplex	Rent only	$575	$612
	Utilities only	$279	$297
	Rent and utilities	$855	$910
House and trailer	Rent only	$962	$1,024
	Utilities only	$425	$452
	Rent and utilities	$1,387	$1,476