An individual who is elected or appointed in a representative capacity by a body that is a corporation, association or other organization does not have to include in their income an allowance paid or an amount reimbursed for travel expenses to enable them to attend a council or committee meeting if the following conditions are met:

• The individual is dealing at arm's length with the organization.
• The travel expenses are not incurred by the individual for trips made in the performance of their duties.
• The meeting is held at a remote location at least 80 kilometres from the individual's usual place of residence and:
  • for a non-profit organization, in a place that can reasonably be regarded as connected to the territory within which the organization regularly carries on its activities, or
  • for another type of organization, in a place that is within the local municipal territory or the metropolitan area where the organization's head office or principal place of business is located.

If these conditions are met but the allowance or reimbursement exceeds a reasonable amount, the excess portion is taxable and must be included in boxes A and L of the individual's RL-1 slip (see courtesy translation RL-1-T).

If the conditions are not met, the full amount of the allowance or reimbursement is taxable and must be included in boxes A, G, I and L of the individual's RL-1 slip.