Free or Subsidized Meals

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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 corresponds to the result of the following calculation:

  • 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, G and V of the employee's RL-1 slip (see courtesy translation RL‑1‑T).

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Veuillez patienter