An amount you pay or reimburse to an employee for the travel expenses of the employee's spouse constitutes a taxable benefit for the employee unless both the following conditions are met:

• The spouse makes the trip at your request.
• The main reason for the spouse's trip is to assist in achieving the objectives of the business trip.

If you pay such expenses, you must include the goods and services tax (GST) and Québec sales tax (QST) in the value of the benefit. You have to include the value of the benefit in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).