Other Benefits
Consult the table below to find out whether a taxable benefit is subject to source deductions and contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of a benefit has to be included.
Important
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.
| Benefit | Type of benefit | Source deductions and contributions | RL-1 slip boxes | |||
|---|---|---|---|---|---|---|
| Income tax | QPP | QPIP | Health services fund, labour standards, WSDRF | |||
| Acquisition of shares in a labour-sponsored fund | In kind | A, L (code G-1) | ||||
| Allowance paid to a member of a municipal or school body | In cash | A, G, I, L (code L-3) | ||||
| Benefits provided to a person with an impairment 1 | – | – | – | – | – | – |
| Cell phone and Internet services | In cash | A, G, I, L | ||||
| In kind | A, G, L | |||||
| Contributions made and other amounts paid by employers to certain plans (e.g. DPSP, RPP, VRSP, PRPP, retirement compensation arrangement, employee trusts) 2 | – | – | – | – | – | – |
| Counselling services 1 | – | – | – | – | – | – |
| Debt forgiveness | In kind | A, G, L | ||||
| Employee QPP contributions and QPIP premiums paid by the employer | In kind | A, G, L | ||||
| Financial compensation paid to an emergency services volunteer (portion that exceeds $1,235 for 2022 and $1,315 for 2023) | In cash | – 3 | – 4 | – 5 | A, L (code L-2) | |
| Frequent-flyer program | In kind | A, G, L | ||||
| Gifts and rewards | In cash | A, G, I, L | ||||
| In kind (value of more than $500) | A, G, L | |||||
| Interest-free or low-interest loans | ||||||
| Loan made to an employee | In kind | A, G, L 6 | ||||
| Loan made to a shareholder | In kind | O | ||||
| Location incentives (paid to a health professional who practises in a particular area) | In cash | A, G, I, L | ||||
| Medical expenses | In cash | A, G, I, L | ||||
| Merchandise discounts and commissions on certain sales | In cash | A, G, I, L | ||||
| Moving and relocation expenses | In cash | A, G, I, L | ||||
| Parking provided or reimbursed by the employer | ||||||
| Parking provided | In kind | A, G, L | ||||
| Parking reimbursed | In cash | A, G, I, L | ||||
| Professional membership dues | In kind | A, G, L | ||||
| Professional membership dues (amount reimbursed to the employee) | In cash | – 7 | A, G, I, L | |||
| Remote working equipment | ||||||
| Reimbursement of equipment purchased by an employee after December 31, 2022 | In cash | A, G, I and L | ||||
| Reimbursement of equipment purchased by an employee between March 15, 2020, and December 31, 2022 1 | In cash (maximum $500) | – | – | – | – | – |
| RRSP contributions made by an employer | ||||||
| Contribution | In cash | – 8 | – 9 | A, G, L | ||
| Administrative costs | In kind | A, G, L | ||||
| Security options | In cash | A, G, I, L | ||||
| In kind | A, G, L 10 | |||||
| Social events | ||||||
| In-person event or event that is both in-person and virtual (over $150 per person) | In kind | A, G, L | ||||
| Virtual event (over $50 or $100, as applicable) | In cash | A, G, I, L | ||||
| In kind | A, G, L | |||||
| Subsidized school services for children of employees who work in remote areas 1 | – | – | – | – | – | – |
| TFSA contributions made by an employer | ||||||
| Contribution | In cash | A, G, I, L | ||||
| Administrative costs | In kind | A, G, L | ||||
| Tools for work | In cash | A, G, I, L | ||||
| Training expenses for personal-interest training | In cash | A, G, I, L | ||||
| Tuition fees, and scholarships and bursaries | ||||||
| Scholarship or bursary provided to a family member | In cash | O (code RB) | ||||
| Tuitions fees (for a family member) | In cash | O | ||||
| In kind | O | |||||
| Uniforms and special clothing 1 | – | – | – | – | – | – |
| User fees for recreational facilities and social club or sports club dues | In cash | A, G, I, L | ||||
| In kind | A, G, L | |||||
| Virtual currency | In kind | A, G, L | ||||
Notes
- This benefit is generally not taxable and is not subject to source deductions and contributions.
- These amounts are not a taxable benefit for the employee, but are subject to QPP contributions, the employer contribution to the health services fund, the contribution related to labour standards and, where applicable, the contribution to the WSDRF, at the time they are made or paid.
- The total of all amounts paid to the volunteer (including any financial compensation) is not subject to QPP contributions if the employment is considered to be excepted employment under the QPP.
- The full amount of the financial compensation is subject to QPIP premiums. However, the total of all amounts paid to the volunteer (including any financial compensation) is not subject to QPIP premiums if the employment is considered to be excepted employment under the QPIP.
- Only the portion of the financial compensation that exceeds $1,235 for 2022 ($1,315 for 2023) is subject to the contribution to the health services fund and, where applicable, the contribution to the WSDRF. The financial compensation is not subject to the contribution related to labour standards.
- If the debt was contracted to acquire investments, you have to enter “L-4” in a blank box of the RL-1 slip, followed by the amount of the benefit resulting from the debt.
- If the benefit is not a taxable benefit for federal income tax purposes, the professional dues reimbursement is not subject to the QPIP.
- The benefit is not subject to source deductions of income tax if you remit the amount directly to the RRSP issuer.
- The benefit is not subject to QPIP premiums if you make a contribution to a group RRSP and the employee cannot withdraw amounts before their retirement or termination of employment (the only exception being amounts the employee can withdraw under the HBP or the LLP).
- If you made an election under subsection 110(1.1) of the federal Income Tax Act, you have to enter “L-8” in a blank box of the RL-1 slip, followed by the amount of the payment. In addition, if the employee can claim a security option deduction, you must enter “L-9” in a blank box, followed by the amount of the security option deduction, for securities acquired in the year, or “L-10” followed by the amount, for securities sold in the year. If the employee died before exercising the security option, you have to enter “L-7” in a blank box of the RL-1 slip, followed by the value of the benefit related to the security option at the time of death that the employee is deemed to have received.
Note
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