Expense Allowance

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

A predetermined amount paid to an employee, in addition to his or her salary or wages, that may cover all or only some of the expenses stipulated in the employment contract. The employee is not required to account for its use.

Note
  • The allowance does not necessarily correspond to the amount of expenses incurred by the employee, nor do the expenses which the allowance is intended to cover necessarily correspond to the expenses actually incurred.
  • Whatever their purpose, expense allowances must be included in the employee's income unless the Taxation Act states otherwise.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter