A shared transportation service that you organize, either alone or jointly with other employers, for employees who live outside the local municipal territory where the establishment they normally work at is located is not a taxable benefit for the employees if the following conditions are met:

• The transportation service is provided at least five days a week, except during holidays or a slowdown in the business's activities.
• Employees are transported in a vehicle with a design capacity of at least 15 people (coach, minibus or van).
• Employees can get on and off the vehicle only at predetermined places.

If the above conditions are not met, there is a taxable benefit for the employees, and you have to include the value of the benefit in boxes A and L and, where applicable, in box G of each employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.