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

Motor Vehicles

Consult the table below to find out whether a taxable benefit related to the use of a motor vehicle is subject to source deductions and employer contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of the benefit has to be included.


Click a link to learn more about a benefit and to find out if you have to include its value in an employee's income.

See Benefit Provided to an Employee for information about benefits in kind.

Get information on the basic conditions for making source deductions and paying employer contributions.

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