An amount you pay or reimburse an employee for their spouse's travel expenses is 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).