This section provides information about the most common taxable benefits that are granted to employees, shareholders and partners. The information will help you determine whether the value of a benefit has to be included in the income of the person who receives it and in which boxes of the RL-1 slip (see courtesy translation RL-1-T) you have to include it. You will also find out whether a taxable benefit is subject to source deductions and employer contributions.

We have grouped the benefits into the following five categories:

• Motor vehicle benefits
• Benefits related to an insurance plan
• Board, lodging, transportation and meal benefits
• Benefits related to travel expenses
• Other benefits