Code 84 - Public transit pass

Individuals can claim the cost of monthly or longer duration public transit passes. Public transit includes transit by local bus, streetcar, subway, commuter train or bus, and local ferry. Eligible transit passes must allow for unlimited use for the period they are valid and must be for transit in Canada.

The public transit pass includes costs for:

• weekly passes if you purchase enough of these passes so that you are entitled to unlimited travel for at least 20 days in any 28-day period. Each pass must give the holder the right to unlimited public transit use within an uninterrupted period for at least 5 days; and
• the use of an electronic payment card if the card is:
  • used for at least 32 one-way trips during an uninterrupted period not exceeding 31 days; and
  • issued by a public transit authority that records and provides a receipt for the cost and usage of the card.

Enter the total of amounts paid by the employee (for example, through payroll deductions) to purchase public transit passes. Also include amounts that you paid on behalf of the employee that are reported as a taxable benefit under code 40. The taxable benefit portion must also be included in Box 14 – Employment income.

Date modified:

2015-12-17