Transportation that you provide free of charge from a meeting point to the workplace is not considered a taxable benefit if one of the following conditions is met:

• The access roads are closed to public or private vehicles for safety or other reasons, or are otherwise impassable.
• The employee works at a special work site or at a remote location.

Compensation for travel expenses that you pay under collective agreements governed by the Act respecting labour relations, vocational training and workforce management in the construction industry to employees whose working conditions are governed by that Act does not constitute a taxable benefit.

If you provide transportation to an employee or reimburse an employee's transportation expenses, but neither of the above conditions are met, there is a taxable benefit for the employee.

You have to include the value of this benefit in boxes A and L and in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T). See Benefit Provided to an Employee to find out how a benefit in kind should be treated.