Ceiling Amounts for Housing Benefits Paid in Prescribed Zones

RC4054 (E) Rev. 17

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Table of Contents

• Changes for 2017
  • Message to employers
  • Housing benefit ceiling amounts
    • Common shelter
    • Apartment and duplex
    • House and trailer

Changes for 2017

Message to employers

This is an update of the ceiling amounts for rent and utilities for 2017.

For a list of qualifying communities in prescribed zones go to Places located in prescribed zones. For information on how to calculate and report benefits, see Guide T4130, Employers' Guide – Taxable Benefits and Allowances. To get forms and publications, go to Forms and publications or call 1-800-959-5525.

Housing benefit ceiling amounts

For prescribed zones without a developed rental market, we have increased, where applicable, the ceiling amounts for rent and utilities to reflect the increase in the shelter part of the consumer price index. Use the following amounts to determine the maximum value of a housing benefit that you report for employees in prescribed zones.

Common shelter

A common shelter means a bunkhouse, rooming house, or dormitory, and excludes accommodations described under either the “Apartment and duplex” or “House and trailer” categories.

2017: $191 per month

2016: $188 per month

Apartment and duplex

An apartment or duplex includes a triplex or other multiple-unit building, and excludes a semi-detached house, row house, or similar accommodation, or a dwelling described under either the “Common shelter” or “House and trailer” categories.

2017:

• $515 per month, rent only
• $250 per month, utilities only
• $765 per month, rent and utilities

2016:

• $508 per month, rent only
• $247 per month, utilities only
• $755 per month, rent and utilities

House and trailer

A house or trailer includes a detached, semi-detached or row house, trailer, and excludes accommodations described under either the “Common shelter” or “Apartment and duplex” categories.

2017:

• $862 per month, rent only
• $381 per month, utilities only
• $1,243 per month, rent and utilities

2016:

• $850 per month, rent only
• $376 per month, utilities only
• $1,225 per month, rent and utilities

Date modified:

2016-12-23