Determine if a benefit is taxable

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/benefits-allowances-chart.html

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Calculate payroll deductions and contributions


Determine if a benefit is taxable

Before you calculate, determine if a benefit is taxable and if you need to deduct CPP, EI and income tax.

Overview: What is a taxable benefit.

Type of benefits and category
Type of benefits Category
Automobile provided by the employer Travel expenses
Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle Travel expenses
Motor vehicle provided by the employer Travel expenses

Board, lodging, housing and utilities expenses

Includes:

 Board, lodging, housing and utilities
Travel expenses

Travel expenses

Includes:

 Travel expenses

Meal expenses

Includes:

 Board, lodging, housing and utilities
Travel expenses
Housing and utilities expenses – Provided to a member of the clergy or of a religious order Board, lodging, housing and utilities
Travel expenses
Board, lodging and travel expenses – Provided to an employee in remote locations Board, lodging, housing and utilities
Travel expenses
Board, lodging, housing, utilities and travel expenses – Provided to an employee in special work sites, including prescribed zones Board, lodging, housing and utilities
Travel expenses
Moving and relocation expenses Board, lodging, housing and utilities
Parking Transportation
Transportation and airline passes Transportation
Child care expenses Personal and family needs
Cell phone and internet services Work-related expenses
Counselling services and tax preparation Personal and family needs
Benefits provided to an employee who has a severe or prolonged impairment (disability) Personal and family needs

Educational assistance

Includes:

 Work-related expenses
Security (stock) options Personal and family needs
Gifts, awards, and long-service awards Work-related expenses
Loans and employee debt Work-related benefits
Loyalty or other points programs Work-related expenses
Medical expenses Personal and family needs
Merchandise discounts and commissions from personal purchases Work-related expenses

Employee benefit plans

Includes:

  • death benefits
  • amount paid after death to an employee's estate
  • superannuation or pension
 Plans

Insurance plans

Includes:

 Plans

Contributions to savings and pension plans

Includes:

 Plans
Professional membership dues Work-related expenses
Recreational facilities and club dues Work-related expenses
Social events and hospitality functions Work-related expenses
Event tickets Work-related expenses
Tool reimbursements, allowances and rental payments Work-related expenses
Uniforms, protective clothing, safety and special clothing Work-related expenses

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Date modified:
2024-07-05