Consult the table below to find out whether a taxable benefit related to travel expenses 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 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.
|Benefit||Type of benefit||Source deductions and contributions||RL-1 slip boxes|
|Income Tax||QPP||QPIP||Health services fund, labour standards, WSDRF|
|Travel expenses paid for an employee's spouse||In cash||A, G, I, L|
|Trips made by a resident of a designated remote area||In cash||A, G, I, K (code K-1)|
|Unreasonable allowance for travel expenses||In cash||A, G, I, L|
|Unreasonable allowance for travel expenses incurred by a member of a board of directors or a committee member||In cash||A, G, I, L|
|Unreasonable allowance for travel expenses incurred by a member of the council of an RCM or of the Kativik Regional Government||In cash||A, G, I, L|
|Unreasonable allowance for travel expenses incurred by a part-time employee||In cash||A, G, I, L|
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