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

Parking

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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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We have adopted the Canada Revenue Agency (CRA) policy regarding employee parking benefits in the case where the number of parking spaces offered by the employer is limited. Our policy mirrors the CRA's administrative policy in effect since January 1, 2022.

As a rule, a parking space that you provide to an employee free of charge or at a price below the fair market value (FMV), or any reimbursement you make to the employee for the cost of a parking space at their usual workplace, is considered a taxable benefit. The value of the benefit corresponds to:

  • the FMV of the parking space

minus

  • any amount you are reimbursed by the employee for its use

Include the value of the benefit in boxes A and L and, where applicable, in box G or box I of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.

Tax-exempt benefit

This benefit is generally tax-exempt in the following circumstances:

  • The employee has a severe and prolonged mobility impairment certified by a qualified health professional (see Benefits Provided to a Person With an Impairment).
  • The parking space is provided mainly for your benefit, which is the case, for example, if:
    • under the employment contract, most of the employee's duties are to be performed away from your establishment, to which the employee must nonetheless go from time to time to prepare reports;
    • the employee's duties consist in transporting merchandise on a daily basis using a motor vehicle.
  • The value of the benefit is difficult to quantify, as when:
    • the parking space is an integral part of your establishment (or of a shopping centre in which your business is located) and parking is available free of charge for clients and employees;
    • you offer parking spaces to all employees who want parking, the parking spaces are not assigned and there are no more than two spaces available for every three employees who want parking.
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