Generally, if you provide a benefit or an allowance for housing, utilities or travel assistance to your employee, the benefit or allowance is taxable.

Depending on your situation, the travel assistance benefit or allowance you provide to your employee in a prescribed zone , may not be taxable. Where the benefit for housing or utilities is provided to an employee who works or lives in a prescribed zone, the value of the benefit will be based either on its fair market value (FMV) or the ceiling amount if the place does not have a developed rental market.

What is travel assistance

What are the ceiling amounts for housing or utilities

For prescribed zones without a developed rental market, the ceiling amounts are the maximum value of a housing or utilities benefit that you can include in your employee’s income.

The following table shows the monthly ceiling for housing or utilities benefits (including GST/HST) for the years 2006 to 2026, by type of housing and utilities.

Common shelter

A common shelter means a bunkhouse, rooming house, or dormitory. It does not include the accommodations described under the categories apartment and duplex, or house and trailer.

Monthly ceiling for common shelter

Year	Per month
2026	$264
2025	$255
2024	$240
2023	$227
2022	$213
2021	$207
2020	$203
2019	$198
2018	$195
2017	$191
2016	$188
2015	$186
2014	$181
2013	$179
2012	$177
2011	$173
2010	$173
2009	$171
2008	$164
2007	$159
2006	$153

Apartment and duplex

An apartment or duplex includes a triplex or other multiple-unit building. It does not include a semi-detached house, row house, or similar accommodation, or a dwelling described under either the categories common shelter or house and trailer.

Monthly ceiling for apartment and duplex

Year	Per month
2026	$712, rent only $346, utilities only $1,058, rent and utilities
2025	$687, rent only $334, utilities only $1,021, rent and utilities
2024	$648, rent only $315, utilities only $963, rent and utilities
2023	$612, rent only $297, utilities only $910, rent and utilities
2022	$575, rent only $279, utilities only $855, rent and utilities
2021	$558, rent only $271, utilities only $829, rent and utilities
2020	$547, rent only $266, utilities only $813, rent and utilities
2019	$534, rent only $260, utilities only $794, rent and utilities
2018	$525, rent only $255, utilities only $780, rent and utilities
2017	$515, rent only $250, utilities only $765, rent and utilities
2016	$508, rent only $247, utilities only $755, rent and utilities
2015	$501, rent only $243, utilities only $744, rent and utilities
2014	$488, rent only $237, utilities only $726, rent and utilities
2013	$483, rent only $235, utilities only $718, rent and utilities
2012	$477, rent only $232, utilities only $708, rent and utilities
2011	$467, rent only $227, utilities only $694, rent and utilities
2010	$466, rent only $226, utilities only $692, rent and utilities
2009	$461, rent only $224, utilities only $685, rent and utilities
2008	$441, rent only $214, utilities only $655, rent and utilities
2007	$427, rent only $207, utilities only $634, rent and utilities
2006	$412, rent only $200, utilities only $612, rent and utilities

House and trailer

A house or trailer includes a detached, semi-detached or row house, trailer. It does not include the accommodations described under the categories common shelter or apartment and duplex.

Monthly ceiling for house and trailer

Year	Per month
2026	$1,191, rent only $527, utilities only $1,718, rent and utilities
2025	$1,149, rent only $508, utilities only $1,658, rent and utilities
2024	$1,084, rent only $479, utilities only $1,563, rent and utilities
2023	$1,024, rent only $452, utilities only $1,476, rent and utilities
2022	$962, rent only $425, utilities only $1,387, rent and utilities
2021	$933, rent only $413, utilities only $1,346, rent and utilities
2020	$916, rent only $405, utilities only $1,320, rent and utilities
2019	$893, rent only $395, utilities only $1,289, rent and utilities
2018	$878, rent only $388, utilities only $1,266, rent and utilities
2017	$862, rent only $381, utilities only $1,243, rent and utilities
2016	$850, rent only $376, utilities only $1,225, rent and utilities
2015	$837, rent only $370, utilities only $1,207, rent and utilities
2014	$817, rent only $361, utilities only $1,178, rent and utilities
2013	$809, rent only $358, utilities only $1,166, rent and utilities
2012	$797, rent only $353, utilities only $1,150, rent and utilities
2011	$781, rent only $345, utilities only $1,126, rent and utilities
2010	$779, rent only $344, utilities only $1,123, rent and utilities
2009	$771, rent only $341, utilities only $1,112, rent and utilities
2008	$738, rent only $326, utilities only $1,064, rent and utilities
2007	$715, rent only $316, utilities only $1,031, rent and utilities
2006	$690, rent only $305, utilities only $995, rent and utilities

What is the fair market value (FMV)

GST/HST on the taxable benefit

If the benefit is taxable, the value of the benefit may include the GST/HST or PST that you are required to pay. You must also include any PST that would have been payable if you were not exempt. For example, meals, utilities, travel assistance and short-term accommodations may be subject to GST/HST.

On this page

• Steps
• References

Steps

1. Determine if any exceptions apply to the benefit or allowance

   If you provide a benefit or an allowance for housing, utilities or travel assistance in one of the following situations, special conditions or rules may apply:

   • Your employee works at a remote work location
   • Your employee works at a special work site
   • Your employee is a member of the clergy, a regular minister or a member of a religious order

   Learn more on the above exceptions using the links before you continue to the next step.

   Continue to Step 2 - Determine if the benefit or allowance is provided in a prescribed zone and if that place has a developed rental market.

2. Determine if the benefit or allowance is provided in a prescribed zone and if that place has a developed rental market

   1. Determine if the benefit is provided in a prescribed zone

      Select a province or territory to determine if the benefit or allowance for housing, utilities or travel assistance is provided in a prescribed zone:

      • Alberta
        
        Table of the prescribed northern or intermediate zones for Alberta

        Zone A – Prescribed Northern Zones

        Zone B – Prescribed Intermediate Zones

        Place names followed by an asterisk "*" indicates that the location is in Wood Buffalo National Park. Adams Landing Amber River 211 Angus Tower * Assumption Beaver Ranch 163 Berdinskies Big Slough Bistcho Lake 213 Boyer Boyer 164 Boyer Settlement Buffalo Head Prairie Bushe River 207 Carcajou Carlson Landing Chateh Cherry Mountain * Child Lake 164A Chipewyan 201 Chipewyan 201A Chipewyan 201B Chipewyan 201C Chipewyan 201D Chipewyan 201E Chipewyan 201F Chipewyan 201G Davidson Lake * Embarras (Athabasca River) Embarras Portage Fifth Meridian Fitzgerald (Slave River) Footner Lake Forestry West Zama (airfield) Fort Chipewyan Fort Smith Settlement Fort Vermilion Fox Lake Fox Lake 162 Garden Creek Garden River (Pakwanutik River) Habay Hay Camp Hay Lake 209 High Level High Rock * Hutch Lake Indian Cabins Jackfish Jackfish Point 214 Jackfish River John D'Or Prairie John D'Or Prairie 215 Keg River Kemp River Kenny Woods La Crête Lambert Creek Tower Little Fishery Little Red River Lutose Margaret Lake Meander River Meander River Station Metis North Vermilion Settlement Old Fort Paddle Prairie Paddle Prairie Metis Settlement Parsons Lake * Peace Point Pine Lake * Point Brule Quatre Fourches Rainbow Imperial (airfield) Rainbow Lake Rocky Lane Slavey Creek Steen River Sweetgrass Landing Tall Cree 173 Tall Cree 173A Upper Hay River 212 Vermilion Chutes Wadlin Tower Warden Station * Wentzel Lake Zama Lake Zama Lake 210

        Aggie Agnes Lake Albright Algar Amesbury Anzac Arcadia Assineau Assineau River 150F Atikameg Avenir Bad Heart Ballater Bay Tree Bear Canyon Beaverlodge Behan Belloy Berwyn Bezanson Bison Lake Bitumount Blueberry Mountain Bluesky Bonanza Braeburn Brainard Breynat Bridgeview Brownvale Buffalo Lake Cadotte Lake Calais Calling Lake Calling River Canyon Creek Chard Cheecham Cherry Point Chinook Valley Chipewyan Lake Clairmont Clarkson Valley Clear Hills Clear Hills 152C Clear Prairie Cleardale Clearwater 175 Codesa Conklin Cowper (airfield) Crooked Creek Culp Culp Station Deadwood Debolt Decrene Deer Hill Demmitt Devenish Dimsdale Dixonville Donnelly Draper Dreau Drift Pile River 150 Driftpile Duncan's 151A Dunvegan Eaglesham Early Gardens Elmworth Enilda Erin Lodge Eureka River Fairview Falher Faust Fawcett Lake Fitzsimmons Forest View Fort MacKay Fort McKay 174 Fort McMurray Freeman 150B Friedenstal Gage Gift Lake Gift Lake Metis Settlement Gilwood Girouxville Glen Leslie Goodfare Goodwin Gordondale Grande Prairie Gregoire Lake 176 Gregoire Lake 176A Gregoire Lake 176B Griffin Creek Grimshaw Grist Lake (airfield) Grouard Grouard Mission Grovedale Guy Halcourt Halcro 150C Harmon Valley Hawk Hills Hayfield Hazelmere Heart River Heart Valley Hermit Lake High Prairie Highland Park Hines Creek Hinton Trail Homestead Hondo Horse Lakes 152B Hotchkiss House River Indian Cemetery 178 Huallen Hythe Imperial Mills Janvier 194 Jean Baptiste Gambler 183 Jean Côté Joussard Judah Kathleen Kenzie Kinosis Kinuso Kleskun Hill Ksituan La Glace Lac Magloire Lake Saskatoon Last Lake Leddy Leicester Leighmore Leismer Lenarthur Lesser Slave Lake Settlement Little Buffalo Loon Lake Loon River Lothrop Lubicon Lake Lymburn Lynton Manir Manning Manning Station Margie Mariana Lake Marie-Reine Marie-Reine Station Marina Marten River McLennan Mildred Lake Mitsue Moose Portage Mount Valley Nampa Namur Lake 174B Namur River 174A New Fish Creek Niobe Normandville North Star Northmark Notikewin Overlea Pakashan 150D Peace Grove Peace River Peerless Lake Pelican Portage Peoria Philomena Pingle Pipestone Creek Pitlochrie Poplar Hill Poplar Ridge Prairie Echo Prestville Quigley Ranch Red Earth Creek Red Star Reno Rio Grande Roma Roma Junction Roxana Royce Rycroft St. Isidore Salt Prairie Sandy Lake Saulteaux Sawridge 150G Sawridge 150H Scotswood Sexsmith Shaver Silver Valley Silverwood Simon Lakes Slave Lake Smith Smithmill Smoky Heights Spirit River Springburn Spurfield Sturgeon Heights Sturgeon Lake 154 Sturgeon Lake 154A Sucker Creek 150A Sunset House Swan River 150E Sweathouse Creek Sylvester Tangent Tar Island Teepee Creek Three Creeks Tolstad Triangle Trout Lake Trumpeter (near Beaverlodge, CFS) Twin Lakes Utikoomak Lake 155 Utikoomak Lake 155A Utikoomak Lake 155B Valhalla Valhalla Centre Valleyview Vanrena Wabasca 166 Wabasca 166A Wabasca 166B Wabasca 166C Wabasca 166D Wabasca-Desmarais Wagner Wandering River Wanham Warrensville Warrensville Centre Waterhole Watino Weberville Webster Wembley Wesley Creek Whitburn Whitelaw Whitemud Creek Widewater William McKenzie 151K Woking Worsley

      • British Columbia
        
        Table of the prescribed northern or intermediate zones for British Columbia

        Zone A – Prescribed Northern Zones

        Zone B – Prescribed Intermediate Zones

        Andy Bailey Recreation Area Atlin Atlin Park Atlin Recreation Area Atlin-Teslin Indian Cemetery 4 Bear Camp Ben-My-Chree Bennett Blue River 1 Boulder City Boya Lake Park Callison Ranch Cariboo Meadows Cassiar (Troutline Creek) Centreville Classy Creek 8 Coal River Days Ranch Dease Lake Dease Lake 9 Dease River 2 Dease River 3 Defot Eddontenajon Ekwan Elleh Engineer Fireside Five Mile Point 3 Fontas Fontas 1 Fort Nelson Fort Nelson 2 Fraser (White Pass) Gleam Glenora Good Hope Lake Gutah Hiusta's Meadow 2 Horse Ranch Pass 4 Hyland Post Hyland Ranch Hyland River Park Iskut Jacksons Jennings River 8 Kahntah Kahntah 3 Kledo Creek Park Klua Kluachon Lake 1 Laketon Liard River Liard River 3 Liard River Hotsprings Park Lindeman Log Cabin Lower Post Magnum Mine Maxhamish Lake Park McDame McDames Creek 2 McDonald Lake 1 Meadows Mosquito Creek 5 Mosquito Flats Mount Edziza Park Mount Edziza Recreation Area Muddy River 1 Muncho Lake Muncho Lake Park Muskwa Nelson Forks New Polaris Mine Niteal Old Fort Nelson One Mile Point 1 Pavey Pennington Pleasant Camp Porter Landing Prophet River Prophet River 4 Prophet River Recreation Area Rainy Hollow Rupert Salmon Creek 3 Saloon Scotia Bay Sheslay Sikanni (railway siding) Silver Salmon Lake 5 Skooks Landing Smith River Smith River Military Reserve Snake 5 Snake River Steamboat Stikine River 7 Stikine River Recreation Area Stone Mountain Park Summit Lake Mile 392 Surprise Tahltan Tahltan 1 Tahltan 10 Tahltan Forks 5 Taku Taku 6 Taku River Tamarack Tarahne Park Tatcho Creek 11 Telegraph Creek Telegraph Creek 6 Telegraph Creek 6A Teslin Lake 7 Teslin Lake 9 Tetsa River Park Toad River Trutch Tulsequah Upper Tahltan 4 Weissener Lake 3 White Pass

        All places in the Queen Charlotte Islands/Haida Gwaii are in a prescribed intermediate zone. Altona Arras Attachie Baldonnel Bear Flat Bear Lake (Cassiar Land District) Bear Lake 1A (Upper Driftwood) Bear Lake 1B (Tsaytut Bay) Bear Lake 4 (Fort Connelly) Bear River 3 (Sustut River) Beatton Ranch Beryl Prairie Bessborough Blueberry River 205 Bob Quinn Lake Bond Boring Ranch Brady Ranch Briar Ridge Buick Buick (post office) Bulkley House Cecil Lake Charlie Lake Chetwynd Cheztainya Lake 11 Clairmont Clayhurst Crying Girl Prairie Dawson Creek District Municipality of Mackenzie Doe River Doig River 206 Dokie Dokie Siding Driftwood River 1 (Kastberg Creek) East Moberly Lake 169 East Pine Falls Farmington Farrell Creek Federal Ranch Fellers Heights Flatrock Fort St. John Fort Ware 1 Fowler Georgie 17 Germansen Landing Goodlow Grand Haven Groundbirch Gundy Haida Gwaii Halfway Lodge Halfway Ranch Halfway River 168 Hasler Flat Hickethier Ranch Hudson's Hope Hulcross Ingenika Ingenika Mine Iracard Kelly Lake Kilkerran Kisgegas Kiskatinaw Klewaduska 6 (Cataract) Kotsine 2 (Skutsil) Kshwan 27 Kshwan 27A Kuldo Kuldoe 1 Lexau Ranch Lone Prairie Lynx Creek Mackenzie, District Municipality of Manson Creek Mason Creek McKearney Ranch McLean Ranch Mesilinka River Meziadin Lake Mile 62 1 / 2 Moberly Lake Moberly Lake 168A Moberly Lake 169 Monias Montney Murdale North Pine North Tacla Lake 10 (Bates Creek) North Tacla Lake 11A (North End Meadow) North Tacla Lake 12 Old Hogem Parkland Peejay Pine Valley Pineview Pink Mountain Police Meadow 2 Pouce Coupe Premier Prespatou Progress Queen Charlotte Islands Reine-Charlotte, (îles de la) Rolla Rose Prairie Scamakounst 19 Seven Mile Corner Shearer Dale Sikanni Chief Simpson Ranch South Dawson South Parcel of Beaton River 204 Stewart Stikine Strandberg Creek Sucker Lake 2 Sundance Sunrise Valley Sunset Prairie Sweetwater Taylor Teko Tomslake Tremblay Tsaytut Island 1C Tsupmeet 5 (Patcha Creek) Tumbler Ridge Tupper Twidwell Bend Two Rivers Upper Cutbank Upper Halfway Urquhart Valley View Wabi Wagner Ranch Ware West Moberly Lake 168A Willow Valley Willowbrook Wonowon (Mile 101) Worth

      • Manitoba
        
        Table of the prescribed northern or intermediate zones for Manitoba

        Zone A – Prescribed Northern Zones

        Zone B – Prescribed Intermediate Zones

        Amery Back Belcher Bird Brochet Brochet 197 Burge Lake Provincial Recreation Park Bylot Charlebois Chesnaye Churchill Cromarty Digges Drybrough Duck Lake Post Fort Churchill Fort Hall Fox Lake (Bird) 2 Fox Lake 1 Fox Mine Garden Hill Gillam Gods Lake Gods Lake 23 Gods Lake Narrows Gods River Herchmer Herriot Island Lake Island Lake 22 Island Lake 22A Jacam Johnsonkank Kakapawanis Kapaneewekamik Place Kapuskaypachik Kellett Kettle (generating station) Kettle Rapids Kitchiokonim Place Kitchisakik Kosapachekaywinasinne Kosapechekanesik Lac Brochet Lac Brochet 197A Lamprey Lawledge Le Pensie Leaf Rapids Limestone (railway siding) Long Spruce Long Spruce (generating station) Luke Lynn Lake Matawak Mathias Columb (Granville Lake) M'Clintock McVeigh Mistuhekasookun Nonsuch North Knife Lake North River Nunalla O'Day Omineeseenowenik Oxford House Oxford House 24 Piponshewanik Port Churchill Port Nelson Red Sucker Lake Red Sucker Lake 1976 Ruttan Mine St. Theresa Point Sawbill Shamattawa Shamattawa 1 Silcox South Indian Lake South Knife Lake Starnes Sundance Tadoule Lake Thibaudeau Tidal Waasagomach Weesakachak Weir River Willbeach Wivenhoe York Factory Zed Lake Provincial Recreation Park

        Arnot Athapap Atik Atikameg Lake Bakers Narrows Baldy Berens River Berens River 13 Big Black River Big Eddy Settlement Boyd Bridgar Budd Channing Charles Chisel Lake Claw Lake Clearwater Lake Cold Lake Cormorant Cranberry Portage Cross Lake (south of Thompson) Cross Lake 19 Cross Lake 19A Cross Lake 19B Cross Lake 19C Dering Dunlop Dyce Earchman Fay Lake Finger Flin Flon (Manitoba) Flin Flon Junction Fox Lake West 3 Freshford Grace Lake Granville Lake Halcrow Heaman Heming Lake Herb Lake Herb Lake Landing Highrock Highrock 199 Hockin Hone Ilford Jenpeg Jetait Johnson Kelsey Kelsey (generating station) Kinusisipi Kississing La Pérouse Laurie River Leven Little Grand Rapids Little Grand Rapids 14 Lyddal Matago Mathias Columb (Pukatawagan) Medard Millwater Moak Lake Moose Lake Moose Lake 31A (near The Pas) Moose Lake 31C Moose Lake 31G Moose Lake 31J Munk Negginan Nelson House Nelson House 170 Nelson House 170A Nelson House 170B Nelson House 170C Norway House Norway House 17 Notigi Odhill Opaskwayak Cree First Nation Optic Lake Orok Paint Lake Parlee Paterson Pauingassi Pawistik Payuk Pigeon River 13A Pikwitonei Pipun Pit Siding Ponton Poplar River 16 Prospector Pukatawagan Rafter Ralls Island Rawebb Roblaytin Rocky Lake 21L Root Lake Root Lake 231 Rossville Ruddock Salt Channel 21D Schist Lake Sherridon Sherritt Junction Simonhouse Sipiwesk Snow Lake Split Lake Split Lake 171 Split Lake 171A Split Lake 171B Stitt Stony Point 21 Takipy The Pas The Pas 21A The Pas 21B The Pas 21C The Pas 21D The Pas 21E The Pas 21F The Pas 21G The Pas 21I The Pas 21J The Pas 21K The Pas 21N The Pas 21P The Pas Airport Thicket Portage Thompson Thompson Junction Tremaudan Turnberry Turnbull Tyrrell Umpherville Venables Wabowden Wanless Warren Landing Wekusko Westray Whithorn Wilde York Landing Young Point

      • Newfoundland and Labrador
        
        Table of the prescribed northern zones for Newfoundland and Labrador

        Zone A – Prescribed Northern Zones
        All places in Labrador, including Belle Isle, are in a prescribed northern zone.

      • Nova Scotia
        
        Table of the prescribed intermediate zones for Nova Scotia

        Zone B – Prescribed Intermediate Zones
        Sable Island

      • Ontario
        
        Table of the prescribed northern or intermediate zones for Ontario

        Zone A – Prescribed Northern Zones

        Zone B – Prescribed Intermediate Zones

        Angling Lake Attawapiskat Attawapiskat 91 Attawapiskat 91A Bearskin Lake Bearskin Lake (reserve) Big Beaver House Big Lake (south of Winisk) Big Trout Lake Big Trout Lake (reserve) Cape Henrietta-Maria Wilderness Area Deer Lake (Northern Ontario) Factory Island 1 Fort Albany Fort Albany 67 Fort Hope Fort Hope 64 Fort Hope, Eabamet P.O. Fort Severn Fort Severn 89 Galeton Ghost River (west of Moosonee) Kasabonika Kasabonika Lake Kashechewan Keewaywin (reserve) Kingfisher 1 Kingfisher Lake Lake River Lansdowne House Lingman Lake Marten Falls 65 Moose Factory Moose Factory 68 Moosonee Muskrat Dam Lake North Spirit Lake Ogoki Old Fort Albany Wilderness Area Opasquia Opasquia Provincial Park Peawanuck (north of Webequie) Polar Bear Provincial Park Ponask Sachigo Lake Sachigo Lake 1 Sachigo Lake 2 Sachigo Lake 3 Sandy Lake Sandy Lake 88 Sandy Lake, Favourable Lake P.O. Summer Beaver Sutton Lake Gorge Wilderness Area Tidewater Provincial Park Wapekeka 1 Wapekeka 2 Wawakapewin (Long Dog Lake) Weagamow Lake Weagamow Lake 87 Webequie Winisk Winisk 90 Winisk River Provincial Park Wunnumin 1 Wunnumin 2 Wunnumin Lake 86 Wunnummin Lake

        Balmertown Bruce Lake Casummit Lake Cat Lake Cat Lake 63C Central Patricia Cochenour Ear Falls Goldpines MacDowell (northeast of Red Lake) Madsen Manitou Falls McKenzie Island Moose River Narrow Lake New Osnaburgh Onakawana Osnaburgh 63A Osnaburgh House Pickle Crow Pickle Lake Pikangikum Pikangikum 14 Poplar Hill (north of Kenora) Rat Rapids Red Lake Renison Skibi Lake Slate Falls (north of Sioux Lookout) Snake Falls South Bay (northwest of Sioux Lookout) Spirit Lake Starratt-Olsen Swain Post Uchi Lake

      • Quebec
        
        Table of the prescribed northern or intermediate zones for Quebec

        Zone A – Prescribed Northern Zones

        Zone B – Prescribed Intermediate Zones

        Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound Baie-des-Ha!Ha! (North Shore) Baie-des-Loups Baie-des-Moutons Baie-Johan-Beetz Baie-Rouge Blanc-Sablon Bonne-Espérance Border-Beacon Bradore-Bay Brisay Burnt Creek Canatiche Caniapiscau (Duplanter) Cape Hopes Advance Chevery Chico Chiman Uchimaskwaw Chisasibi (Fort-George) Déception Eastmain Eric Etamamiou Factory Point Fermont Fire Lake Forget Fort MacKenzie Gagnon Harrington Harbour Île-du-Vieux-Fort Île-Verte, (L'Archipel-du-Vieux-Fort) Intowin (reserve) Inukjuak (Port Harrison) Istuyakamikw Ivujivik Kachimumiskwanuch Kanaaupscow Kangiqsualujjuaq (George River, Port-Nouveau-Québec) Kangiqsujuaq (Maricourt, Wakeham Bay) Kangirsuk (Bellin, Payne Bay) Kapistauchisitanach Kattiniq Kawawachikamach Kegaska Keyano Killiniq (Port Burwell) Kutawanis Kuujjuaq (Fort Chimo) Kuujjuarapik (Poste-de-la-Baleine) L'Île-Michon La Grande-Deux (LG2) La Grande-Quatre (LG4) La Grande-Trois (LG3) La Grande-Un (LG1) La John La Romaine La Tabatière Lac-Dufresne (North Shore) Lac Eon Lac-Salé Laforge Les Mélèzes Lourdes-de-Blanc-Sablon Machisatat Matimekosh Middle Bay Mikwasiskwaw Umitukap Aytakunich Mont-Wright Musquaro Mutton Bay Naskapis Natashquan Natashquan 1 Nemiscau (Nemaska) Nitchequon Old Fort Bay Passe-Gagnon Penney's Room Pischu Amakwayitach Pointe-à-Maurier Pointe-Parent Pointe-Rocheuse Port-Saint-Servan Povungnituk (Puvirnituq) Premio Purtuniq Quaqtaq (Koartak) Radisson Rivière-Saint-Paul Rochers-du-Cormoran Roggan River Romaine 2 Saint-Augustin (North Shore) Sakami Salluit (Sugluk) Salmon Bay Sangumaniq Schefferville Shekatika Spar Mica Stick Point Tasiujaq Tête-à-la-Baleine Umingmaqautik Umiujaq Vieux-Comptoir Vieux-Fort Vieux-Poste Waco Waskaganish (Fort-Rupert, Rupert House) Wawaw Pimi Emichinanuch Wemindji (Nouveau-Comptoir) Whapmagoostui (Poste-de-la-Baleine) Wolf Bay

        All places in the Anticosti Island and Magdalen Islands are in a prescribed intermediate zone. Anticosti Island Anville Arseneault Aurigny (Le Moulin) Baie-du-Poste Baie-du-Renard Baie-Sainte-Claire Bassin Betchouane Boisville Brouillan Cap-aux-Meules Cap-de-Rabast Cap-Vert (Îles-de-la-Madeleine) Chapais Chemin-des-Buttes Chibougamau Comtois (township) Daubree (township) Desmaraisville Ducharme Dune-du-Sud Étang-des-Caps Étang-du-Nord Fatima Gand (township) Grand-Ruisseau Grande-Entrée Gros-Cap (Îles-de-la-Madeleine) Grosse-Île (Îles-de-la-Madeleine) Havre-Aubert Havre-aux-Maisons Havre-Saint-Pierre Heath Point Île Brion Île-d'Entrée Joutel Kaawiipuuskasich La Martinique La Vernière Lac-Allard Lac-Bachelor Lac-Cameron (near Chibougamau) Lac David (Scott township) L'Anse-à-la-Cabane L'Anse-aux-Fraises Le Corps-Mort Le Martinet (La Baie) Le Pré Lebel-sur-Quévillon Les Caps Les Sillons Leslie L'Étang-du-Nord L'Île-d'Entrée L'Immaculée-Conception (Îles-de-la-Madeleine) Longue-Pointe Magdalen Islands Magpie Matagami Millerand Mingan Miquelon Mistassini (north of Chibougamau) Morris Old-Harry Oujé-Bougoumou Petite-Baie Pointe-aux-Loups Pointe-Basse Pointe-Carleton Pointe-de-l'Ouest Portage-du-Cap Port-Menier Queylus (township) Rivière-à-la-Chaloupe Rivière-au-Tonnerre Rivière-aux-Graines Rivière-Boisvert Rivière-Chalifour Rivière-de-la-Chaloupe Rivière-Saint-Jean Rocher aux Oiseaux (lighthouse) Scott (township) Sheldrake Soissons (township) Table Head Tika Trois-Ruisseaux Vigneau Waswanipi

      • Saskatchewan
        
        Table of the prescribed northern or intermediate zones for Saskatchewan

        Zone A – Prescribed Northern Zones

        Zone B – Prescribed Intermediate Zones

        Beaver Lake Black Lake Bushell Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay Eldorado Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Goldfields Gunnar Lac la Hache 220 Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake

        Air Ronge Amisk Lake 184 Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C Elak Dase 192A Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E Garson Lake Grandmother's Bay 219 Hall Lake (near Besnard Lake) Île-à-la-Crosse Île-à-la-Crosse 192E Island Falls Jan Lake Jans Bay Kinoosao Kitsakie 156B Knee Lake 192B La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F Red Earth Red Earth 29 St. George's Hill Sakamayack Sandy Bay Sandy Lake Sandy Narrows Sandy Narrows 184C Shoal Lake Shoal Lake 28A Southend 200 Southend Reindeer Southend, Reindeer Lake Stanley 157 Stanley 157A Stanley Mission Sturgeon Landing Sturgeon Weir 184F Sucker River Sucker River 156C The Two Rivers Turnor Lake Turnor Lake 193B Turnor Lake 194 Wadin Bay Wapachewunak 192D Weyakwin Woody Lake 184D

      • Yukon, Nunavut, and the Northwest Territories
        
        Table of the prescribed northern zones for Yukon, Nunavut, and the Northwest Territories

        Zone A – Prescribed Northern Zones
        All places in the Yukon, Nunavut, and the Northwest Territories are located in a prescribed northern zone.

      • If the benefit is not provided in a prescribed zone, do not continue to the next step.

        Refer to: Housing or utilities or Travel expenses

      • If the benefit is provided in a prescribed zone, continue to: Step 2b - Determine if the housing or utilities benefit is provided in a place with a developed rental market.

   2. Determine if the housing or utilities benefit is provided in a place with a developed rental market

      If you provide housing or utilities to your employee who works in a prescribed zone , you must determine if the place where you provide the benefit has a developed rental market to determine the value of the benefit.

      The following cities and towns in prescribed zones have a developed rental market:

      • Dawson Creek, British Columbia
      • Fort McMurray, Alberta
      • Fort St. John, British Columbia
      • Grande Prairie, Alberta
      • Labrador City, Newfoundland
      • Thompson, Manitoba
      • Yellowknife, Northwest Territories
      • Wabush, Newfoundland
      • Whitehorse, Yukon

3. Determine if the benefit or allowance is taxable

   Generally, if you provide a benefit or an allowance for housing, utilities or travel assistance to your employee, the benefit or allowance is taxable.

   Non-taxable situation

   If you provide a benefit or an allowance for travel assistance to your employee who works in a prescribed zone (step 2), the benefit or allowance is not taxable if one of the following apply:

   • The travel assistance was provided for business travel.
   • The travel assistance is provided for medical travel that was paid or reimbursed under the terms of a private health services plan, including payments you made because of an obligation under a collective agreement

   Taxable situation

   Unless the benefit or allowance for travel assistance was provided to your employee in one of the above situations, the benefit or allowance is taxable.

   You must report taxable travel assistance in your employee’s income in the year they receive it, no matter when your employee or members of their household travel.

   However, when you give your employees travel assistance benefits other than cash or refundable tickets (such as travel warrants, vouchers, or non-refundable tickets), the employees do not receive any benefit until they or members of their household take the trip. The benefit is income for the employees in the year the trip starts, and you should report it in that year.

   If you do not identify and report the amount of the taxable travel assistance which was for medical travel, the CRA will consider all of the travel assistance to be for vacation or other travel and your employee will not be entitled to claim a deduction for medical travel.

   • If the benefit is not taxable, you do not need to do any calculations.

     Do not continue to the next step.

   • If the benefit is taxable, continue to: Step 4 - Calculate the value of the benefit .

4. Calculate the value of the benefit

   If the benefit is taxable, the value of the benefit is equal to:

   Housing or utilities

   • With a developed rental market

     If the housing benefit is provided for a place in a prescribed zone with a developed rental market , use the following to calculate:

     Housing benefit

     • Fair market value (FMV) of the rent, including any applicable GST/HST and PST
     • minus Any amounts your employee reimbursed you
     • equals Value of the benefit for housing to be included on the T4 slip using code 30 and box 14

     Utilities benefit

     • Fair market value (FMV) of the utilities, including any applicable GST/HST and PST
     • minus Any amounts your employee reimbursed you
     • equals Value of the benefit for utilities to be included on the T4 slip using code 40 and box 14

     Example - Calculation

     An employer provided their employee with housing which has a fair market value of $4,000 for a place in a prescribed zone with a developed rental market. The accommodations were owned by the employer.

     Calculate the housing benefit

     • $4,000 is the FMV of the rent
     • minus $0 as the employee did not reimburse the employer
     • equals $4,000 is the value of the benefit for housing to be included on the T4 slip using code 30 and box 14

   • Without a developed rental market - Housing you own

     If the housing benefit is provided for a place in a prescribed zone without a developed rental market for housing you own, use the following to calculate:

     Housing benefit

     • Lesser of the fair market value (FMV) of the rent and the ceiling amount , including any applicable GST/HST and PST
     • minus Any amounts your employee reimbursed you
     • equals Value of the benefit for housing to be included on the T4 slip using code 30 and box 14

     Utilities benefit

     • Lesser of the fair market value (FMV) of the utilities and the ceiling amount , including any applicable GST/HST and PST
     • minus Any amounts your employee reimbursed you
     • equals Value of the benefit for utilities to be included on the T4 slip using code 40 and box 14

     Example - Calculation

     An employer provided their employee with housing with a fair market value of $4,000 for a place in a prescribed zone without a developed rental market . The accommodations were owned by the employer. The ceiling value of the housing was $3,000.

     Calculate the housing benefit

     • $3,000 is the value of the housing because the ceiling amount was less than the FMV
     • minus $0 because the employee does not reimburse the employer
     • equals $3,000 the value of the benefit for housing to be included on the T4 slip using code 30 and box 14

   • Without a developed rental market - Housing you rent from a third party

     If the housing benefit is provided for a place in a prescribed zone without a developed rental market for housing you rent from a third party, use the following to calculate:

     Housing benefit

     • Lesser of the amount you pay the third party for the rent and the ceiling amount , including any applicable GST/HST and PST
     • minus Any amounts your employee reimbursed you
     • equals Value of the benefit for housing to be included on the T4 slip using code 30 and box 14

     Utilities benefit

     • Lesser of the amount you pay the third party for the utilities and the ceiling amount , including any applicable GST/HST and PST
     • minus Any amounts your employee reimbursed you
     • equals Value of the benefit for utilities to be included on the T4 slip using code 40 and box 14

     Example - Calculation

     An employer paid a third party to provide their employee with housing with a fair market value of $4,000 for a place in a prescribed zone without a developed rental market. The accommodations were owned by the third party. The ceiling value of the housing was $3,000.

     Calculate the housing benefit

     • $3,000 is the value of the rent because the ceiling amount was less than the amount you pay the third party
     • minus $0 because the employee does not reimburse the employer
     • equals $3,000 is the value of the benefit for housing to be included on the T4 slip using code 30 and box 14

   Travel assistance

   • Value of the travel assistance
   • minus Any amounts your employee reimbursed you
   • equals Value of benefit for travel assistance to be included on the employee’s T4 slip using code 32 (and code 33 if part of the travel assistance is related to medical travel) and box 14

   Example - Calculation

   An employer provided their employee working in a prescribed zone with plane tickets for two distinct trips over the course of the tax year. One plane ticket, which had a FMV of $2,000, was for the employee to take a trip from the special work site to a nearby city to undergo a medical procedure which was not available in the area where they were working. The other plane ticket was provided by the employer to help the employee go on a family vacation. The FMV of the ticket was $850.

   • $2,850 ($2,000 + $850) is the total value of the travel assistance
   • minus $0 because the employee does not reimburse the employer
   • equals $2,850 is the value of benefit for travel assistance in a prescribed zone to be included on the employee’s T4 slip using code 32 and box 14, and $2,000 is the value of the benefit for medical travel assistance to be included using code 33

   If you provided a taxable allowance, the value of the benefit is the amount of the allowance.

   The amounts must be included in the pay period they were received or enjoyed.

5. Withhold payroll deductions and remit GST/HST

   The withholding and remitting requirement depends on the type of remuneration: cash , non-cash , or near-cash .

   If the benefit is taxable, you must withhold the following deductions:

   • Non-cash and near-cash: Option 1

     Withhold:

     • Income tax, exception for payments for travel assistance in a prescribed zone
     • CPP
     • EI (do not withhold)

     Remit:

     • GST/HST in certain situations

   • Cash: Option 2

     Withhold:

     • Income tax, exception for payments for travel assistance in a prescribed zone
     • CPP
     • EI

     Do not remit:

     • GST/HST (do not remit)

   Exception: Income tax withholding for payments for travel assistance in a prescribed zone
   

   For travel assistance payments in a prescribed zone (step 3), where your employee agrees in writing to use the payment entirely for vacation or medical travel, you may waive the requirement to withhold income tax depending on where they live:

   • If your employee lives in a prescribed northern zone, you may waive the full amount of the payment.
   • If your employee lives in a prescribed intermediate zone, you may waive 50% of the payment.

   Learn more: Places located in prescribed zones

   The amounts must be included in the pay period they were received or enjoyed.

   Learn how to calculate deductions and the GST/HST to remit: How to calculate - Calculate payroll deductions and contributions

6. Report the benefit on a slip

   If the benefit is taxable, you must report the following on a T4 or T4A slip:

   • T4 slip - Employer

     • Non-cash and near-cash: Option 1

       • Box 14 - Employment income
       • Box 26 - CPP/QPP pensionable earnings
       • Code 30 - Housing
       • Code 32 - Total travel assistance in a prescribed zone
       • Code 33 - Medical travel assistance in a prescribed zone
       • Code 40 - Other taxable allowances and benefits, including utilities

     • Cash: Option 2

       • Box 14 - Employment income
       • Box 24 - EI insurable earnings
       • Box 26 - CPP/QPP pensionable earnings
       • Code 30 - Housing
       • Code 32 - Total travel assistance in a prescribed zone
       • Code 33 - Medical travel assistance in a prescribed zone
       • Code 40 - Other taxable allowances and benefits, including utilities

   • T4A slip - Payer

     • Code 028 - Housing, utilities, travel assistance and other income
     • Code 116 - Medical travel assistance in a prescribed zone

   Learn how to report the benefit on a slip: Fill out the slips and summaries - File information returns (slips and summaries)

References

Legislation