An allowance paid, or an amount reimbursed, by a regional county municipality (RCM) or the Kativik Regional Government to a council member for personal travel expenses the member is required to incur by reason of their position is tax-exempt.

The expenses may include expenses incurred by the member to:

• attend meetings of the council of the RCM or of the Kativik Regional Government;
• visit the organization's offices to prepare for a meeting;
• meet with members of the public; or
• settle files.

However, if the allowance or reimbursement exceeds a reasonable amount, the excess portion is taxable and must be included in boxes A, G, I and L of the member's RL-1 slip (see courtesy translation RL-1-T).