An amount you pay on behalf of an employee to acquire a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction is a taxable benefit in kind.

You must include the value of the benefit in boxes A and L of the employee's RL-1 slip (see courtesy translation RL-1-T). You must also enter "G-1" in a blank box, followed by the amount of the benefit.

Source deductions and contributions

The value of the benefit is subject to income tax only.