This guide contains information on the benefits most frequently provided to employees. It indicates whether the value of a benefit must be included in the income of the employee who receives it and in which boxes of the RL-1 slip the employer must enter it.
For the period from March 15, 2020, to December 31, 2022, we have adopted the same policies concerning commuting costs and parking provided by an employer as the Canada Revenue Agency (CRA). To view them, see Employer-provided Benefits and Allowances on the CRA's website. Our positions on computer and office equipment needed to work from home and parking provided by an employer are covered in the guide.
Our usual policies on free or subsidized meals and internet and cell phone costs (payment, reimbursement and allowances) apply.
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