Determine if a benefit is taxable
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Calculate payroll deductions and contributions
- Get ready to make deductions
- Determine if a benefit is taxable
- Determine the tax treatment of payments other than regular employment income
- How to calculate
- Make corrections before filing
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 | Category |
---|---|
Automobile provided by the employer | Travel |
Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle | Travel |
Motor vehicle provided by the employer | Travel |
Board, lodging, housing and utilities expenses Includes: |
Board, lodging, housing and utilities Travel |
Includes:
|
Travel |
Meal expenses Includes:
|
Board, lodging, housing and utilities Travel |
Housing and utilities expenses – Provided to a member of the clergy or of a religious order | Board, lodging, housing and utilities Travel |
Board, lodging and travel expenses – Provided to an employee in remote locations | Board, lodging, housing and utilities Travel |
Board, lodging, housing, utilities and travel expenses – Provided to an employee in special work sites, including prescribed zones | Board, lodging, housing and utilities Travel |
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 |
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:
|
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 Keywords: power saws tree trimmers forestry apprentice mechanics tradesperson |
Work-related expenses |
Uniforms, protective clothing, safety and special clothing | Work-related expenses |
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- Date modified:
- 2024-05-02