Contributions you make to a tax-free savings account (TFSA) for an employee (including the related administrative costs you pay) are a taxable benefit if the amounts are not withheld from the employee's remuneration. You have to include the benefit in boxes A and L and, where applicable, in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.