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The Charter of the French language and its regulations govern the consultation of English-language content.

List of Taxable Benefits

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The English version of this page is currently being updated. To access the page in French, click français.

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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:

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