Housing and travel assistance benefits paid in a prescribed zone

This information applies to you if you meet both of the following conditions:

you are an employer or a third-party payer who provides employment benefits for board, lodging, transportation, or travel assistance; and

you provide these benefits to employees who work or live in locations that are in prescribed zones for purposes of the Northern residents deductions.

This information does not apply to you if your employees are at a special work site or a remote work location that is not in a prescribed zone.

Topics
Accommodation or utilities provided by the employer in a prescribed zone	Board, lodging, and transportation at a special work site in a prescribed zone
Travel assistance benefits paid in a prescribed zone	Employees requesting a reduction in payroll deductions

Forms and Publications