Trips you pay for on behalf of an employee who works and resides in a designated remote area constitute a taxable benefit for the employee. You have to include the total value of the benefit related to the trips (including GST and QST) in boxes A, G, I and K of the employee's RL-1 slip (see courtesy translation RL-1-T).

Trips made to receive medical care

If the trips were made to receive medical care, you have to enter “K-1” in a blank box of the employee's RL-1 slip, followed by the cost of the trips.

The total cost of a trip made to receive medical care corresponds to the travel expenses incurred for a trip made by an employee or a member of his or her household to receive medical services not available in the locality where the employee is living.

If the person requiring medical care has to be accompanied during the trip, the accompanying person's travel expenses should be included in the cost of the trip. The value of the benefit related to any trips made for medical care can be deducted in the calculation of the employee's income, regardless of the number of trips made during the year.

For more information, see Deduction for Residents of Designated Remote Areas.

Trips made for reasons other than business or medical reasons

The total cost of trips made for reasons other than business or medical reasons (for example, trips made because of a death or an unfortunate event, or annual leave) must also be included in boxes A and K.

The value of this benefit can be deducted in the calculation of the employee's income, subject to a limit of two trips for each member of the household.

For more information, see Deduction for Residents of Designated Remote Areas.