List of benefits and allowances - Calculate payroll deductions and contributions
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List of benefits and allowances - Calculate payroll deductions and contributions
Calculate payroll deductions and contributions
List of benefits and allowances
- Atopics for businesses
- Btopics for businesses
- Ctopics for businesses
- Dtopics for businesses
- Etopics for businesses
- Ftopics for businesses
- Gtopics for businesses
- Htopics for businesses
- Itopics for businesses
- Jtopics for businesses
- Ktopics for businesses
- Ltopics for businesses
- Mtopics for businesses
- Ntopics for businesses
- Otopics for businesses
- Ptopics for businesses
- Qtopics for businesses
- Rtopics for businesses
- Stopics for businesses
- Ttopics for businesses
- Utopics for businesses
- Vtopics for businesses
- Wtopics for businesses
- Xtopics for businesses
- Ytopics for businesses
- Ztopics for businesses
To find out if benefits and allowances are taxable and how they are declared on T4 or T4A slips, see the topics below.
A
- Accelerated remitter
- Advances for travel expenses
- Air mile points
- Allowable expenses for employees
- Apartment: rent-free or low-rent
- Automobile:
- Awards:
- Assistance, disaster relief
B
- Barbers and Hairdressers
- Benefits and allowances chart
- Benefits in prescribed zone:
- Board and lodging:
- Boots, glasses, safety
- Bursaries
C
- Calculation, fixed-rate (automobiles)
- Calculator for automobile benefits (online)
- Car allowance
- Caregiver, board and lodging
- Cellular phone service
- Chart, benefits and allowances
- Charitable donation (security/share options)
- Child care expenses
- Clergy:
- Clothing allowance
- Clubs (recreational)
- Commissions earned on personal purchases
- Contributions:
- Counselling fees and services:
D
- Deduction:
- Deferring security/stock option benefit
- Dental plan premiums
- Disability-related benefits for employees
- Disaster relief, financial assistance
- Discounts on merchandise and commissions from personal purchases
- Driving to and from the job
- Dues:
E
- Education related benefits:
- Employee, allowable expenses
- Employment insurance
- Employment-related training
- Exercising stock/securities options
- Expense allowance, municipal officer
- Expenses, travel (allowance rates)
F
- Financial:
- Flat-rate allowance for automobiles and motor vehicles
- Fitness club
- Fixed-rate calculation (automobiles)
G
- Gifts, awards and social events:
- Group disability benefits
- Group term life insurance policies - Employer-paid premiums
- GST/HST, remitting on employee benefits
H
- Hairdressers and Barbers
- Health related benefits:
- Counselling services
- Disability-related employment benefits
- Group term life insurance policies - Employer-paid premiums
- Medical expenses
- Medical travel assistance paid in a prescribed zone
- Premiums under a private health services plan
- Premiums under provincial hospitalization, medical care insurance, and certain government of Canada plans
- Wage loss replacement plans or income maintenance plans
- Home:
- Hospital care
- Housing:
- HST/GST, remitting on employee benefits
I
- Income maintenance plans
- Income tax preparation
- Input tax credits (ITCs), GST/HST
- Interest-free or low-interest loans
- Internet service at home
J
- No topics for the letter "J"
K
- No topics for the letter "K"
L
- Life insurance premiums, employer-paid
- Loans:
- Lodging and board
- Long-service awards
- Low-rent housing
- Loyalty and other points programs
M
- Meals:
- Medical:
- Membership dues
- Motor vehicle allowances
- Motor vehicle benefits
- Moving expenses and relocation benefits
- Municipal officer's expense allowance
- Mutual fund trust, shares, security options
N
O
- Online calculator for automobile benefits
- Operating expenses (automobiles):
- Options - Security and stock:
- Overtime meal allowance
P
- Parking
- Penalty for the wrong method of filing information return
- Personal use of automobile or motor vehicle
- Points programs – Loyalty and other
- Power saws or tree trimmers
- Premiums:
- Private health plan premiums
- Prizes
- Professional membership dues
Q
- No topics for the letter "Q"
R
- Reasonable per-kilometre allowance
- Rate, fixed (automobiles)
- Recreational facilities and club dues
- Registered retirement savings plans (RRSP)
- Reimbursements for travel expenses
- Relocation benefits and moving expenses
- Remitting GST/HST on employee benefits
- Remote work locations
- Rent-free or low-rent housing
- Room, board and lodging
S
- Safety boots and glasses
- Scholarships
- School subsidized by employer
- Securities, stock options:
- Social events
- Special clothing
- Special work site
- Spouse or common-law partner's travelling expenses
- Standby charges benefit for automobiles
- Stock options
- Subsidized meals
- Subsidized school services
T
- Tax-Free Savings Account (TFSA)
- Tickets
- Tool reimbursement or allowance
- Training, employment related
- Transportation passes
- Transportation:
- Travel:
- Tuition fees, scholarships, and bursaries
U
V
- Vehicles, automobile and motor, allowances
- Vehicles, automobile and motor, benefits
- Wage loss replacement plans or income maintenance plans
W
- No topics for the letter "W"
X
- No topics for the letter "X"
Y
- No topics for the letter "Y"
Z
- No topics for the letter "Z"
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- Date modified:
- 2022-11-02