Medical Expenses – Taxable Benefits
The amount of medical expenses that you pay or reimburse to an employee other than under a private health insurance plan constitutes a taxable benefit for the employee. You have to include this amount in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).
Note
The employee may be able to claim a tax credit for medical expenses in his or her income tax return.