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)

minus

• 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.