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

Free or Subsidized Meals

Free or subsidized meals (such as meals in an employee dining room or cafeteria) that you provide to an employee are a taxable benefit for the employee. The value of the benefit is calculated as follows:

  • the cost of the food and, where applicable, the cost of preparing and serving the food (including GST and QST);


  • any amount paid by the employee.

You have to include the value of the benefit in boxes A and V and, where applicable, in box G 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.

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