Consult the table below to find out whether a taxable benefit related to travel is subject to source deductions and contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of the benefit has to be included.

Benefits related to travel expenses

Benefit	Type of benefit	Source deductions and contributions				RL-1 slip boxes
		Income Tax	QPP	QPIP	Health services fund, labour standards, WSDRF
Travel expenses paid for an employee's spouse	In cash					A, G, I, L
Trips made by a resident of a designated remote area	In cash					A, G, I, K (code K-1)
Unreasonable allowance for travel expenses	In cash					A, G, I, L
Unreasonable allowance or reimbursement for travel expenses incurred by a member of a board of directors or a committee member	In cash					A, G, I, L
Unreasonable allowance or reimbursement for travel expenses incurred by a member of the council of an RCM or of the Kativik Regional Government	In cash					A, G, I, L
Unreasonable allowance or reimbursement for travel expenses incurred by a part-time employee	In cash					A, G, I, L