,canada ,rev5ue ,ag5cy

       ,t#dacj--,employ]s' ,guide
            ,taxa# ,b5efits

             ,9 ,"o ,volume
           ,pr9t ,pages #c-cf
       ,brl ,pages ;i-;x & #a-bjh






































                 ,9dex
                               ,brl page
  ,d y ne$ m 9=m,n8 """"""""""""""""" #a
  ,teletypewrit] us]s """"""""""""""" #b
  ,\r ,web site """"""""""""""""""""" #b
  ,electronic mail+ li/s """""""""""" #b
  ,relat$ public,ns """"""""""""""""" #b
  ,yr op9ion c.ts6 """""""""""""""""" #c
,ta# ( 3t5ts """""""""""""""""""""""" #e
,:at's new """"""""""""""""""""""""" #aa
  ,automobile b5efits """""""""""""" #aa
 
  ,automobile ,b5efits ,on-l9e
    ,calculator """""""""""""""""""" #aa
 
  ,"w%eet--,calculat+ ,automobile
    ,b5efits = #bjje """"""""""""""" #aa
,*apt] #a--,2f y />t """"""""""""""" #ac
  ,is ? guide = y8 """"""""""""""""" #ac
  ,:at >e yr responsibilities8 """"" #ad
    ,p5.na# e>n+s """""""""""""""""" #ad
    ,9sura# e>n+s """""""""""""""""" #ad
    ,tax deduc;ns """""""""""""""""" #ae
    ,report+ b5efits & all[.es """"" #ae
    ,gds & s]vices tax/h>moniz$
      sales tax """""""""""""""""""" #af
























                 ,9dex
    ,b5efits *>t """"""""""""""""""" #ah
,*apt] #b--,automobile b5efits &
  all[.es """""""""""""""""""""""""" #ai
 
  ,automobile & motor vehicle
    b5efits """""""""""""""""""""""" #ai
    ,automobile """""""""""""""""""" #ai
    ,p]sonal driv+ """"""""""""""""" #bc
  ,calculat+ automobile b5efits """" #bd
    ,calculat+ a /&by *>ge b5efit "" #be
      ,automobile y [n """"""""""""" #bf
      ,yr automobile co/s """""""""" #bf
      ,automobile availabil;y """""" #bg
      ,fleet op],ns """""""""""""""" #bg
      ,automobile y l1se """"""""""" #bh
      ,yr l1s+ co/s """""""""""""""" #bi
      ,lump-sum l1se pay;ts """""""" #bi
      ,employees :o sell or l1se
        automobiles """""""""""""""" #ca
      ,reduc+ ! /&by *>ge """""""""" #cb
      ,"pn]%ips """""""""""""""""""" #cc
    ,calculat+ an op]at+ co/
      b5efit """"""""""""""""""""""" #cc
      ,reimburse;t = op]at+ co/s    ;iii
""" #cd























                                     ;iv
                 ,9dex
      ,op;nal calcul,n """"""""""""" #cf
 
  ,b5efit = motor vehicles n def9$
    z an automobile """""""""""""""" #cg
  ,payroll deduc;ns """""""""""""""" #ch
 
  ,report+ automobile b5efits on !
    ,t#d slip """""""""""""""""""""" #ci
    ,%>ehold]'s b5efit """"""""""""" #ci
 
  ,tools 6help y calculate !
    automobile b5efit """""""""""""" #dj
    ,automobile ,b5efits ,on-,l9e
      ,calculator """""""""""""""""" #da
    ,ta#s on ,diskette 7,,tod7 """"" #da
    ,"w%eet """""""""""""""""""""""" #da
  ,automobile all[.es """""""""""""" #db
    ,non-taxa# r1sona# p]-
      kilometre all[.e """"""""""""" #db
      ,automobile all[.e rates """"" #dd
    ,p]-kilometre all[.e rates t
      we d n 3sid] r1sona# """"""""" #dd
    ,flat-rate all[.e """""""""""""" #de
    ,-b9,n ( flat-rate & r1sona#      ;v
      p]-kilometre all[.es """"""""" #df
    ,employees' all[a# exp5ses """"" #dh






















                                     ;vi
                 ,9dex
    ,reimburse;t or adv.e = travel
      exp5ses """""""""""""""""""""" #di
    ,av]ag+ all[.es """""""""""""""" #ej
    ,payroll deduc;ns """""""""""""" #eb
      ,reduc+ tax deduc;ns at
        s\rce on automobile
        all[.es """""""""""""""""""" #eb
    ,report+ automobile all[.es on
      ! ,t#d slip """""""""""""""""" #ec
,*apt] #c--,o!r b5efits & all[.es "" #ee
  ,bo>d & lodg+ """""""""""""""""""" #ee
    ,excep;n 6! rules """""""""""""" #ef
 
  ,bo>d1 lodg+1 & transport,n at
    special "w sites & remote "w
    loc,ns """"""""""""""""""""""""" #eg
    ,special "w sites """""""""""""" #eg
      ,bo>d & lodg+ """""""""""""""" #eg
      ,transport,n """"""""""""""""" #ei
      ,=m ;,,td#d1 ,decl>,n (
        ,exemp;n--,employ;t at
        ,special ,"w ,site """"""""" #ei
    ,remote "w loc,ns """""""""""""" #fj
      ,bo>d & lodg+                 ;vii
"""""""""""""""" #fa























                                   ;viii
                 ,9dex
      ,transport,n """"""""""""""""" #fb
  ,cellul> ph"o s]vice """"""""""""" #fd
  ,*ildc>e exp5ses """"""""""""""""" #fe
  ,c\nsell+ s]vices """""""""""""""" #ff
  ,4abil;y-relat$ employ;t b5efits   #fg
 
  ,4c.ts on m]*&ise & -mis.ns on
    sales """""""""""""""""""""""""" #fi
  ,$uc,nal all[.es = *n """""""""""" #ga
  ,gifts1 aw>ds1 & social ev5ts """" #gb
    ,aw>ds f a manufactur] """"""""" #gd
    ,social ev5ts """""""""""""""""" #ge
 
  ,gr\p t]m life 9sur.e policies--
    ,employ]-pd premiums """"""""""" #gg
    ,calculat+ ! b5efit """""""""""" #gh
    ,report+ ! b5efit on ! ,t#d
      slip """"""""""""""""""""""""" #gi
  ,h\s+--,r5t-free & l[-r5t """""""" #ha
    ,cl]gy resid;e deduc;n """"""""" #hc
    ,special circum/.es t reduce !
      value (a h\s+ b5efit """"""""" #he
  ,9t]e/-free & l[-9t]e/ loans """"" #hg
    ,loans rcvd 2c ( employ;t        ;ix
"""""" #hh
    ,loans rcvd 2c ( %>ehold+s """"" #ia






















                                      ;x
                 ,9dex
    ,home-pur*ase loan """"""""""""" #ic
    ,home-reloc,n loan """"""""""""" #id
    ,excep;ns """""""""""""""""""""" #id
    ,report+ ! b5efit on ! ,t#d
      slip """"""""""""""""""""""""" #ie
    ,deductibil;y ( deem$ 9t]e/
      b5efit """"""""""""""""""""""" #if
    ,prescrib$ rates ( 9t]e/ """"""" #if
  ,9t]net """""""""""""""""""""""""" #ig
  ,m$ical exp5ses """""""""""""""""" #ih
  ,mov+ exp5ses & reloc,n b5efits "" #ii
    ,mov+ exp5ses pd 0employ] t >e
      n a taxa# b5efit """""""""""" #ajj
    ,mov+ exp5ses pd 0employ] t >e
      a taxa# b5efit """""""""""""" #ajc
    ,non-a3.ta# all[.es """"""""""" #ajf
    ,home-reloc,n loans """"""""""" #ajg
      ,calculat+ ! employee home-
        reloc,n loan deduc;n """""" #aji
  ,municipal (fic]'s exp5se all[.e  #aaa
  ,p>k+ """"""""""""""""""""""""""" #aab
 
  ,premiums "u a private h1l?
    s]vices plan                     ;xi
"""""""""""""""""" #aad























                                    ;xii
                 ,9dex
  ,premiums "u prov9cial
    hospitaliz,n1 m$ical c>e
    9sur.e1 & c]ta9 ,gov]n;t (
    ,canada plans """"""""""""""""" #aae
  ,profes.nal memb]%ip dues """"""" #aag
 
  ,recre,nal facilities & club
    dues """""""""""""""""""""""""" #aai
 
  ,regi/]$ retire;t sav+s plans
    7,,rrsp's7 """""""""""""""""""" #abb
  ,secur;y op;ns """""""""""""""""" #abc
    ,def]r$ secur;y op;n b5efit """ #abe
    ,p>agraph #aaj7#a77d7 """"""""" #abi
    ,p>agraph #aaj7#a77d4#a7 """""" #acj
 
  ,sp\se or -mon-law "pn]'s
    travell+ exp5ses """""""""""""" #acb
  ,subsidiz$ m1ls """"""""""""""""" #acc
    ,ov]"t m1l all[.es """""""""""" #acd
  ,subsidiz$ s*ool s]vices """""""" #ace
  ,tool reimburse;t or all[.e """"" #acf
  ,transport,n 6& f ! job """"""""" #acg
    ,"p-"t employee                ;xiii
""""""""""""""" #ach
  ,travell+ all[.e """""""""""""""" #aci
    ,salesp]son & cl]gy """"""""""" #aci





















                                    ;xiv
                 ,9dex
    ,o!r employees """""""""""""""" #adj
 
  ,tui;n fees1 s*ol>%ips1 &
    burs>ies """""""""""""""""""""" #ada
  ,uni=ms & special clo?+ """"""""" #ade
 
  ,wage-loss replace;t plans or
    9come ma9t5.e plans """"""""""" #adg
    ,gr\p 4abil;y b5efits--
      ,9solv5t 9sur] """""""""""""" #adh
,*apt] #d--,h\s+ & travel assi/.e
  b5efits pd 9 a prescrib$ z"o """" #aea
 
  ,a3ommod,n or utilities provid$
    0! employ] """""""""""""""""""" #aeb
    ,places ) develop$ r5tal
      m>kets """""""""""""""""""""" #aeb
    ,places )\t develop$ r5tal
      m>kets """""""""""""""""""""" #aec
      ,dwell+s y [n """"""""""""""" #aec
      ,dwell+s y r5t f a ?ird "py   #aed
    ,all[a# ceil+ am.ts """"""""""" #aee
 
  ,bo>d1 lodg+1 & transport,n at a   ;xv
    special "w site """"""""""""""" #aef
  ,travel assi/.e b5efits """"""""" #aeh
    ,m$ical travel assi/.e """""""" #afa





















                                    ;xvi
                 ,9dex
    ,=m ;,,td#a1 ,p]sonal ,tax
      ,cr$its ,return """"""""""""" #afd
,*apt] #e--,remitt+ ,,gst/,,hst on
  employee b5efits """""""""""""""" #afi
  ,employee b5efits """"""""""""""" #afi
 
  ,situ,ns ": y >e n 3sid]$ 6h
    collect$ ,,gst/,,hst """""""""" #agj
 
  ,:5 >e y 3sid]$ 6h collect$
    ,,gst/,,hst8 """""""""""""""""" #agc
 
  ,h[ d y calculate ! am.t (
    ,,gst/,,hst y >e 3sid]$ 6h
    collect$8 """"""""""""""""""""" #age
    ,value (! b5efit = ,,gst/,,hst
      purposes """""""""""""""""""" #age
    ,am.t ( ,,gst/,,hst y >e
      3sid]$ 6h collect$ """""""""" #agf
      ,automobile op]at+ co/
        b5efits """"""""""""""""""" #agg
      ,b5efits o!r ?an automobile
        op]at+ co/ """""""""""""""" #agh
  ,9put tax cr$its 7,,itc's7       ;xvii
"""""" #agh
    ,,itc re/ric;ns """"""""""""""" #agi
      ,club memb]%ips """"""""""""" #ahj





















                                  ;xviii
                 ,9dex
      ,exclusive p]sonal use """""" #ahj
      ,prop]ty suppli$ 0way (
        l1se1 lic;e1 or simil>
        >range;t """""""""""""""""" #aha
 
  ,prop]ty acquir$ 2f #aiia or f a
    non-regi/rant """"""""""""""""" #ahc
  ,summ>y """"""""""""""""""""""""" #ahd
    ,employee does n pay
      ,,gst/,,hst on taxa# b5efits  #ahe
  ,examples """"""""""""""""""""""" #ahf
,b5efits *>t """""""""""""""""""""" #aic











                                    ;xix
,transcrib]'s note3
  7,cov] page7

,canada ,rev5ue ,ag5cy

           ,employ]s' ,guide
            ,taxa# ,b5efits

,t#dacj ,rev4 #je
_+www.cra.gc.ca_:

,transcrib]'s note3
  7,9side cov] page7

           ,d y ne$ m 9=m,n8

  ,if y ne$ m help af y r1d ? public,n1
visit \r ,web site at _+www.cra.gc.ca_:
or call #a-hjj-iei-eebe4
  ,y c get =ms & public,ns f \r ,web
site at _+www.cra.gc.ca/forms_: or
0call+ #a-hjj-iei-bbba4



          ,teletypewrit] us]s

  ,if y use a teletypewrit] 7,,tty71 y c
call \r toll-free1 bil+ual 5quiry s]vice
at #a-hjj-ffe-jced4

             ,\r ,web site

  ,6get ! mo/ updat$ payroll 9=m,n &
products1 we 9vite y 6visit \r ,web site
at _+www.cra.gc.ca/payroll_:4

         ,electronic mail+ li/s

  ,we c notify y immly ab new 9=m,n on
payroll1 electronic fil+ = busi;ses1 &
m4 ,6subscribe1 free ( *>ge1 visit \r
,web site at _+www.cra.gc.ca/lists_:4

           ,relat$ public,ns

  --,payroll ,deduc;ns & ,remitt.es
    7,t#djja7
  --,fil+ ! ,t#d ,slip & ,summ>y ,=m
    7,,rc#dabj7
           ,relat$ public,ns
  --,deduct+ ,9come ,tax on ,p5.n & ,o!r
    ,9come1 & ,fil+ ! ,t#d;,a ,slip &
    ,summ>y ,=m 7,,rc#daeg7
  --,keep+ ,records 7,,rc#ddji7

            ,yr op9ion c.ts6

  ,if y h any -;ts or su7es;ns 6help u
improve ! 9=m,n 9 ? guide1 we want 6he>
f y4 ,pl1se s5d yr -;ts to3

  ,cli5t ,s]vices ,directorate
  ,canada ,rev5ue ,ag5cy
  #gej ,h]on ,road
  ,ottawa ,,on ,k#a;,a #j;,l#e

  ,visu,y impair$ p]sons c get \r
public,ns 9 brl1 l>ge pr9t1 or etext
7-put] diskette71 or on audiocassette f
\r ,web site at
_+www.cra.gc.ca/alternate_: or 0call+
#a-hjj-bfg-abfg week"ds 2t #h3ae a4m4 &
#e3jj p4m4 7,ea/]n ,"t74
                                      #c
























                                      #d
              ,ta# ( 3t5ts            #c

                                   ,page
,:at's new """""""""""""""""""""""""" #d
  ,automobile b5efits """"""""""""""" #d
 
  ,automobile ,b5efits ,on-l9e
    ,calculator """"""""""""""""""""" #d
 
  ,"w%eet--,calculat+
    ,automobile ,b5efits = #bjje """" #d
,*apt] #a--,2f y />t """""""""""""""" #e
  ,is ? guide = y8 """""""""""""""""" #e
  ,:at >e yr responsibilities8 """""" #e
,*apt] #b--,automobile b5efits &
  all[.es """"""""""""""""""""""""""" #f
 
  ,automobile & motor vehicle
    b5efits """"""""""""""""""""""""" #f
  ,calculat+ automobile b5efits """"" #f
 
  ,b5efit = motor vehicles n
    def9$ z an automobile """"""""""" #i
  ,payroll deduc;ns """"""""""""""""" #i
                                      #e
  ,report+ automobile b5efits on     a#c
    ! ,t#d slip """"""""""""""""""""" #i
 
  ,tools 6help y calculate !
    automobile b5efit """"""""""""""" #i



















                                      #f
              ,ta# ( 3t5ts           b#c
  ,automobile all[.es """"""""""""""" #i
,*apt] #c--,o!r b5efits &
  all[.es """""""""""""""""""""""""" #ab
  ,bo>d & lodg+ """""""""""""""""""" #ab
 
  ,bo>d1 lodg+1 & transport,n at
    special "w sites & remote "w
    loc,ns """"""""""""""""""""""""" #ab
  ,cellul> ph"o s]vice """"""""""""" #ac
  ,*ildc>e exp5ses """"""""""""""""" #ac
  ,c\nsell+ s]vices """""""""""""""" #ad
 
  ,4abil;y-relat$ employ;t
    b5efits """""""""""""""""""""""" #ad
 
  ,4c.ts on m]*&ise & -mis.ns on
    sales """""""""""""""""""""""""" #ad
  ,$uc,nal all[.es = *n """""""""""" #ad
  ,gifts1 aw>ds1 & social ev5ts """" #ad
 
  ,gr\p t]m life 9sur.e policies
    --,employ]-pd premiums """"""""" #ae
  ,h\s+--,r5t-free & l[-r5t """""""" #af
  ,9t]e/-free & l[-9t]e/ loans        #g
""""" #ag                            c#c
  ,9t]net """""""""""""""""""""""""" #ai
  ,m$ical exp5ses """""""""""""""""" #ai





















                                      #h
              ,ta# ( 3t5ts           d#c
  ,mov+ exp5ses & reloc,n
    b5efits """""""""""""""""""""""" #ai
 
  ,municipal (fic]'s exp5se
    all[.e """"""""""""""""""""""""" #ba
  ,p>k+ """""""""""""""""""""""""""" #ba
 
  ,premiums "u a private h1l?
    s]vices plan """"""""""""""""""" #bb
 
  ,premiums "u prov9cial
    hospitaliz,n1 m$ical c>e
    9sur.e1 & c]ta9 ,gov]n;t (
    ,canada plans """""""""""""""""" #bb
  ,profes.nal memb]%ip dues """""""" #bb
 
  ,recre,nal facilities & club
    dues """"""""""""""""""""""""""" #bb
 
  ,regi/]$ retire;t sav+s plans
    7,,rrsp's7 """"""""""""""""""""" #bc
  ,secur;y op;ns """"""""""""""""""" #bc
 
  ,sp\se or -mon-law "pn]'s           #i
    travell+ exp5ses                 e#c
""""""""""""""" #be
  ,subsidiz$ m1ls """""""""""""""""" #be
  ,subsidiz$ s*ool s]vices """"""""" #be
  ,tool reimburse;t or all[.e """""" #be
  ,transport,n 6& f ! job """""""""" #be


















                                     #aj
              ,ta# ( 3t5ts           f#c
  ,travell+ all[.e """"""""""""""""" #bf
 
  ,tui;n fees1 s*ol>%ips1 &
    burs>ies """"""""""""""""""""""" #bf
  ,uni=ms & special clo?+ """""""""" #bg
 
  ,wage-loss replace;t plans or
    9come ma9t5.e plans """""""""""" #bg
,*apt] #d--,h\s+ & travel
  assi/.e b5efits pd 9 a
  prescrib$ z"o """""""""""""""""""" #bh
 
  ,a3ommod,n or utilities
    provid$ 0! employ] """"""""""""" #bh
 
  ,bo>d1 lodg+1 & transport,n at
    a special "w site """""""""""""" #bh
  ,travel assi/.e b5efits """""""""" #bi
,*apt] #e--,remitt+ ,,gst/,,hst
  on employee b5efits """""""""""""" #ca
  ,employee b5efits """""""""""""""" #ca
 
  ,situ,ns ": y >e n 3sid]$ 6h
    collect$ ,,gst/,,hst             #aa
""""""""""" #ca                      g#c
 
  ,:5 >e y 3sid]$ 6h collect$
    ,,gst/,,hst8 """"""""""""""""""" #ca




















                                     #ab
              ,ta# ( 3t5ts           h#c
  ,h[ d y calculate ! am.t (
    ,,gst/,,hst y >e 3sid]$ 6h
    collect$8 """""""""""""""""""""" #cb
  ,9put tax cr$its 7,,itc's7 """"""" #cb
 
  ,prop]ty acquir$ 2f #aiia or f
    a non-regi/rant """""""""""""""" #cc
  ,summ>y """""""""""""""""""""""""" #cc
  ,examples """""""""""""""""""""""" #cd
,b5efits *>t """"""""""""""""""""""" #ce













                                     #ac
























                                     #ad
               ,:at's new             #d

          ,automobile b5efits

  ,"u propos$ *anges1 ! def9i;n ( an
automobile no l;g] 9cludes c]ta9 em]g5cy
m$ical response vehicles4 ,see page #f =
details4

      ,automobile ,b5efits ,on-l9e
              ,calculator

  ,? new calculator all[s y 6calculate !
e/imat$ automobile b5efit = )hold+
purposes4 ,visit \r web site at
_+www.cra.gc.ca/autobenefits-_&
calculator_:4

          ,"w%eet--,calculat+
      ,automobile ,b5efits = #bjje

  ,! "w%eet = calculat+ automobile
b5efits is n[ provid$ z a sep>ate =m1
all[+ y 6reque/ or pr9t num]\s copies4
,y c get ,=m ,,rc#ah1 ,calculat+     #ae
               ,:at's new            a#d
,automobile ,b5efits = #bjje1 f \r ,web
site at _+www.cra.gc.ca/auto_&
benefits-calculator_: or 0call+
#a-hjj-iei-bbba4



















                                     #af
          ,*apt] #a--,2f y />t        #e

  ,"! >e _m types ( b5efits & all[.es t
y may h 69clude 9 an employee's 9come4
,:e!r or n !y >e taxa# dep5ds on ! type
( b5efit or all[.e &! r1son an employee
or (fic] rcvs x4 ,add ! taxa# b5efits &
all[.es 6! employee's 9come ea* pay
p]iod 6det]m9e ! total am.t t is subject
6s\rce deduc;ns4

            ,is ? guide = y8

  ,use ? guide if y >e an employ]
provid+ b5efits or all[.es 6yr employees
s* z3
    --automobile b5efits2
    --h\s+1 bo>d1 & lodg+2
    --h\s+ & travel assi/.e 9 a
      prescrib$ z"o2
    --9t]e/-free or l[-9t]e/ loans2
    --gr\p t]m life 9sur.e policies2 or
    --tui;n fees4
  ,! 9/ruc;ns 9 ? guide ma9ly apply
6employ]s4 ,h["e1 we al provide      #ag
               ,*apt] #a             a#e
c]ta9 guidel9es = tru/ees1 adm9i/rators1
corporate directors1 & ?ird-"py pay]s
provid+ b5efits 6employees ( ano!r
employ]4

      ,:at >e yr responsibilities8

             ,p5.na# e>n+s

  ,taxa# b5efits & all[.es >e g5],y
p5.na# &1 "!=e1 subject 6,canada ,p5.n
,plan 7,,cpp7 3tribu;ns1 reg>d.s ( :e!r
!y >e 9 ca% or non-ca% b5efits4
  ,h["e1 if ! non-ca% b5efit is ! only
=m ( 9come rcvd 0! employee1 y >e n
requir$ 6)hold ,,cpp on ! am.t (! b5efit
ev5 if ! value (! b5efit is p5.na#4

             ,9sura# e>n+s

  ,taxa# b5efits 9 ca% & taxa# all[.es
>e g5],y 9sura# e>n+s &1 "!=e1 subject
6,employ;t ,9sur.e 7;,,ei7 premiums4
  ,h["e1 non-ca% taxa# b5efits >e    #ah
               ,*apt] #a             b#e
n 9sura# = ;,,ei purposes1 .except =!
value ( bo>d & lodg+ 5joy$ 0an employee
9 a p]iod dur+ : y pay ! employee ca%
e>n+s4 ,employ]-pd ,,rrsp 3tribu;ns >e
9sura# un.s ! employee _c )draw ! am.ts4
,= m 9=m,n1 see 8,regi/]$ retire;t sav+s
plans 7,,rrsp's70 on page #bc4
  ,if ! employ;t is n 9sura# "u !
,employ;t ,9sur.e ,act1 taxa# all[.es z
well z taxa# b5efits 9 ca% & non-ca% >e
n 9sura# e>n+s &1 "!=e1 n subject 6;,,ei
premiums4

             ,tax deduc;ns

  ,": a non-ca% b5efit is rcvd 9 a4i;n
6sal>y & wages1 y h 69clude ! value ( ?
b5efit 9 ! employee's gross 9come &
)hold tax 9 ! normal mann]4

       ,report+ b5efits & all[.es

  ,y m/ report taxa# b5efits & all[.es
on a ,t#d slip 9 box #ad1            #ai
               ,*apt] #a             c#e
8,employ;t 9come10 & 5t] code #dj )!
am.t (! b5efit plus ! applica# ,,gst/-
,,hst 9 ! 8,o!r 9=m,n0 >ea un.s we tell
y 6use a di6]5t code4
  ,if y >e a ?ird-"py pay] provid+ taxa#
b5efits 6employees ( ano!r employ]1 y m/
report !m on a ,t#d;,a slip 9 box #bh1
8,o!r 9come40
  ,if a b5efit or all[.e describ$ 9 ?
guide is non-p5.na#1 non-9sura#1 & non-
taxa#1 d n report x4

      ,gds & s]vices tax/h>moniz$
               sales tax

  ,! taxa# b5efits y 9clude 9 ! employ;t
9come ( yr employees = 9come tax
purposes norm,y 9clude an am.t = gds &
s]vices tax/h>moniz$ sales tax 7,,gst/-
,,hst7 & prov9cial sales tax 7,,pst74
  ,! b5efit %d 9clude ! tax paya# 0y or
! tax y reimburse 6yr employees1 z well
z ! tax t wd h be5 paya# if y 7 n exempt
f pay+ ! tax 2c (! type ( employ]    #bj
               ,*apt] #a             d#e
y >e or ! nature (! use (! prop]ty or
s]vice4
  ,y h 69clude ,,gst/,,hst 9 ! value (!
taxa# b5efits y provide 6employees1 bas$
on ! gross am.t (! b5efits1 )\t tak+
96a3.t any am.ts ! employee reimburs$ y
= ^? b5efits4
  ,see ! sec;ns 9 ? guide 6f9d \ if
,,gst/,,hst applies 6! all[.es & b5efits
y provide 6yr employees4
  ,,gst is #g@3p & ,,hst is #ae@3p (!
am.t us$ 6calculate ! taxa# b5efit4
,h["e1 ? does n apply to3
    --ca% remun],n 7s* z sal>y1 wages1 &
      all[.es72 &
    --a taxa# b5efit t is an .exempt
      .supply or a .z]o-rat$ .supply z
      def9$ 9 ! ,excise ,tax ,act4
  ,= m 9=m,n on exempt supply or z]o-
rat$ supply1 see ! public,n call$ ,g5]al
,9=m,n = ,,gst/,,hst ,regi/rants
7,,rc#djbb74
  ,:5 we ref] 6,,gst/,,hst 9 ? guide1
rememb] t y / h 69clude ! ,,pst &    #ba
               ,*apt] #a             e#e
any o!r taxes 9 ! value (! b5efit1 ": x
applies4 ,calculate ,,gst 2f any ,,pst4
,if y >e a ,,gst/,,hst regi/rant1 y may
h 6remit ! ,,gst/,,hst relat+ 6! taxa#
b5efits y provide 6yr employees4 ,= m
9=m,n1 see ,*apt] #e4

              ,b5efits *>t

  ,! *>t at ! 5d (! guide 9dicates if y
%d deduct ,,cpp 3tribu;ns & ;,,ei
premiums on ! .taxa# am.ts1 & : codes
6use 6report ! taxa# am.ts on !
employee's ,t#d slip4 ,! *>t al 9dicates
:e!r 69clude ,,gst/,,hst 9 ! value (!
b5efit = 9come tax purposes4







                                     #bb
     ,*apt] #b--,automobile b5efits   #f
               & all[.es

      ,automobile & motor vehicle
                b5efits

  ,an employee may use "o ( yr
automobiles = purposes o!r ?an busi;s4
,! p]sonal use (! automobile is 3sid]$ a
taxa# b5efit 6! employee4
  ,employees may use 8 or h] p]sonal
automobile 6c>ry \ 8 or h] employ;t
duties & rcv an all[.e =! busi;s use ( 8
or h] vehicle4 ,! reimburse;t = s* use
may 2 a taxa# b5efit4 ,see 8,automobile
,all[.es0 on page #i4
  ,if ! vehicle y provide 6yr employee
is n describ$ 2l1 see 8,b5efit = motor
vehicles n def9$ z an automobile0 on
page #i4

              ,automobile

  ,an automobile is a motor vehicle t is
design$ or adapt$ ma9ly 6c>ry        #bc
               ,*apt] #b             a#f
9dividuals on hi<ways & /reets1 & has a
s1t+ capac;y ( n m ?an ! driv] & ei<t
pass5g]s4
  ,an automobile .does .n 9clude3
  --an ambul.e2
  --a motor vehicle b"\ 6use ma9ly z a
    taxi1 a bus us$ 9 a busi;s (
    transport+ pass5g]s1 or a he>se 9 a
    fun]al busi;s2
  --a motor vehicle y b"\ 6sell1 r5t1 or
    l1se 9 a motor vehicle sales1 r5tal1
    or l1s+ busi;s1 except = b5efits
    >is+ f p]sonal use ( an automobile2
  --a motor vehicle 7except a he>se7 y
    b"\ 6use 9 a fun]al busi;s
    6transport pass5g]s1 except =
    b5efits >is+ f p]sonal use ( an
    automobile2 or
  --a van1 pick-up truck1 or simil>
    vehicle t3
    --has a s1t+ capac;y ( n m ?an !
      driv] & two pass5g]s1 & 9 ! ye> x
      is acquir$ or l1s$ is us$ ma9ly
                                     #bd
               ,*apt] #b             b#f
     6transport gds or equip;t 9 !
      c\rse ( busi;s2 or
    --in ! ye> x is acquir$ or l1s$1 is
      us$ #ij@3p or m (! "t 6transport
     gds1 equip;t1 or pass5g]s 9 !
      c\rse ( busi;s4

,note
  ,if ! back "p or trunk (a van1 pick-up
  truck or simil> vehicle has be5
  p]man5tly alt]$ & c no l;g] 2 us$ z a
  pass5g] vehicle x is no l;g] 3sid]$ an
  automobile4

  ,9 a4i;n 6! abv1 = tax ye>s t 2g9 af
#bjjb1 an automobile .does .n 9clude3
  --cle>ly m>k$ police & fire em]g5cy-
    response vehicles2 or
  --pick-up trucks t >e acquir$ or l1s$
    9 ! tax ye> t3
    -->e us$ prim>ily 6transport gds1
      equip;t1 or pass5g]s 9 ! c\rse (
      e>n+ or produc+ 9come2 .&
                                     #be
               ,*apt] #b             c#f
    -->e us$ at a remote "w loc,n .or at
      a special "w site t is at l1/ #cj
      kilometres away f any -mun;y hav+
      a popul,n ( at l1/ #dj1jjj4

,transcrib]'s note3
  7,! >1s \tl9$ 9 r$ w 2 9dicat$ by
  8,/>t \tl9e0 & 8,5d \tl9e0 at ! left
  m>g947

,/>t \tl9e
  ,"u propos$ legisl,n1 ! automobile
    def9i;n does n 9clude a cle>ly m>k$
    em]g5cy m$ical response vehicle t is
    us$ 6c>ry em]g5cy m$ical equip;t tgr
    ) "o or m em]g5cy m$ical att5dants
    or p>am$ics4 ,? propos$ legisl,n
    applies 6! #bjje & subsequ5t tax
    ye>s4
,5d \tl9e



                                     #bf
             ,p]sonal driv+          d#f

  ,! p]sonal driv+ ( an employ]'s
automobile is a taxa# b5efit 6!
employee4
  ,p]sonal driv+ is any driv+ 0an
employee1 or a p]son relat$ 6! employee1
= purposes n relat$ 6his or h] employ;t4
,? 9cludes3
    --vac,n trips2
    --driv+ 63duct p]sonal activities2 &
    --travel 2t home & "w 7ev5 if y 9si/
     t ! employee drives ! vehicle
      home74
  ,we d n 3sid] x 6be p]sonal driv+ if y
require or all[ ! employee 6travel
directly f home 6a po9t ( call 7s* z a
salesp]son visit+ cu/om]s7 o!r ?an yr
place ( busi;s 6: ! employee regul>ly
reports1 or 6return home f t po9t4




                                     #bg
         ,calculat+ automobile       e#f
                b5efits

  ,! b5efit = an automobile y provide =!
ye> is g5],y ! total (! foll[+ am.ts3
    --a /&by *>ge =! ye>2 &
    --an op]at+ co/ b5efit =! ye>2
    m9us
    --any reimburse;ts employees make 9
      ! ye> = b5efits y o!rwise 9clude 9
      _! 9come =! /&by *>ge or ! op]at+
      co/s4
  ,y & yr employees %d keep records on !
use ( an automobile s t y c prop]ly
id5tify ! busi;s & p]sonal use am.ts (!
total kilometres driv5 9 a cal5d> ye>
0an employee or a p]son relat$ 6!
employee4 ,! records may 3ta9 9=m,n
relat+ 6! busi;s de/9,n s* z ! date1 !
"n & a4ress (! cli5t1 &! 4t.e travel$ 2t
home &! cli5t's place ( busi;s4

,note
  ,any tax paya# 0y 9 buy+ or l1s+ an
  employ]-provid$ automobile has     #bh
               ,*apt] #b             f#f
  6be 9clud$ :5 y calculate ! automobile
  /&by *>ge b5efit4 ,y h 69clude any tax
  7,,gst & ,,pst1 or ,,hst7 paya# 0y1 z
  well z tax t wd h be5 paya# if y 7 n
  exempt f pay+ ! tax 2c (! type (
  employ] y >e or ! nature (! use (!
  prop]ty4
--------------------------------------#g
     ,calculat+ a /&by *>ge b5efit

  ,! /&by *>ge repres5ts ! b5efit
employees 5joy :5 yr automobile is
availa# = _! p]sonal use4
  ,if ! employee does n use ! automobile
= p]sonal driv+1 "! is .no taxa# b5efit1
ev5 if ! vehicle 0 availa# 6! employee
=! 5tire ye>4 ,? applies z l;g z y
require ! employee 6use ! automobile 9 !
c\rse ( 8 or h] employ;t4
  ,y calculate ! /&by *>ge di6]5tly
dep5d+ on :e!r y .[n or .l1se !
automobile4 ,bo? calcul,ns >e 9clud$ on
? page4
                                     #bi
            ,automobile y [n         a#g

  ,base ! /&by *>ge on3
    --#b@3p (! automobile's co/ 6y2
    --! numb] ( #cj-"d p]iods 9 ! ye> !
      automobile 0 availa# 6! employee2
    --! p]sonal driv+ d"o :ile !
      automobile 0 availa# 6! employee2
      &
    --! am.t ( any pay;t 7reimburse;t7 y
      rcvd f ! employee =! /&by *>ge4

          ,yr automobile co/s

  ,! co/ ( yr automobile = det]m9+ !
/&by *>ge is ! total (! foll[+ two
am.ts3
    --! co/ (! automobile :5 y b"\ x1
      9clud+ op;ns1 a3essories1 & ,,gst
      & ,,pst1 or ,,hst1 b n 9clud+ any
      reduc;n = trade-in2 &
    --! co/ ( a4i;ns 79clud+ ,,gst &
      ,,pst1 or ,,hst7 y made 6!
      automobile af y b"\ x 7t y add 6!
                                     #cj
               ,*apt] #b             b#g
      capital co/ (! automobile =
      depreci,n74
  ,specializ$ equip;t y add 6!
automobile 6meet ! require;ts (a 4a#d
p]son or = employ;t s* z cellul> ph"os1
two-way radios1 h1vy-duty susp5.n1 & p[]
w9*es is n 3sid]$ 6be "p (! automobile's
co/ = purposes ( calculat+ ! /&by *>ge4

        ,automobile availabil;y

  ,an automobile is availa# 6employees
if !y h a3ess 6or 3trol ov] ! vehicle4
,a3ess 5ds :5 an employee returns all !
automobile's keys4

             ,fleet op],ns

  ,y may op]ate a fleet or pool (
automobiles f : an employee uses s"eal
automobiles dur+ ! ye>4 ,if y assign an
automobile 6an employee f a fleet or
pool on a l;g-t]m or exclusive basis1 y
                                     #ca
               ,*apt] #b             c#g
h 6base ! /&by *>ge on ! automobile y h
assign$ 6! employee4
  ,h["e1 if ! fleet is mo/ly ! same or
if y gr\p x 96a few simil> gr\ps1 y c
calculate ! /&by *>ge bas$ on ! av]age
co/ (! gr\p f : y provide ! automobile4
,y &! employee m/ agree 6?4

           ,automobile y l1se

  ,base ! /&by *>ge on3
    --two-?irds (! co/ ( yr automobile
      l1se less ! am.t paya# 6! lessor =
      9sur+ ag/ loss1 damage1 or
      liabil;y result+ f use (!
      automobile2
    --! numb] ( #cj-"d p]iods 9 ! ye> t
      ! automobile 0 availa# 6!
      employee2
    --! p]sonal driv+ d"o :ile !
      automobile 0 availa# 6! employee2
      &

                                     #cb
               ,*apt] #b             d#g
    --! am.t ( any pay;t 7reimburse;t7 y
      rcvd f ! employee =! /&by *>ge4

             ,yr l1s+ co/s

  ,l1s+ co/s ( yr automobile 9 det]m9+ !
/&by *>ge 9clude3
    --! r5tal co/ =! automobile2 &
    --any associat$ co/s1 s* z ma9t5.e
      3tracts1 excess mileage *>ges1
      t]m9al *>ges less t]m9al cr$its1
      &! ,,gst & ,,pst1 or ,,hst1 t y
      pay 6! lessor "u ! l1s+ 3tract4
  ,l1s+ co/s d n 9clude liabil;y &
colli.n 9sur.e co/s4

         ,lump-sum l1se pay;ts

  ,lump-sum am.ts y pay ! lessor at !
2g9n+ or 5d (a l1se t >e n a pay;t 6buy
! automobile w a6ect ! /&by *>ge =!
automobile4

                                     #cc
               ,*apt] #b             e#g
  ,prorate ! lump-sum pay;t y make .at
.! .2g9n+ (a l1se ov] ! life (! l1se4
  ,if y make a lump-sum pay;t .at .! .5d
(a l1se1 we 3sid] x 6be a .t]m9al .*>ge4
,? m1ns yr l1se co/s %d h be5 hi<] &!
/&by *>ge =! automobile has be5 "u/at$4
,9 ? situ,n1 y c use "o (! foll[+
me?ods3
    --add ! t]m9al *>ge 6! l1se co/s 9 !
      ye> y 5d ! l1se2 or
    --prorate ! pay;t ov] ! t]m (! l1se
      & am5d ! ,t#d or ,t#d;,a slip (!
      employee :o us$ ! vehicle1 z l;g z
      he or %e agrees & c / reque/ an
      9come tax adju/;t =! ye>s 9 "q4
  ,ea* employee c !n write 6any tax
s]vices (fice or tax c5tre & ask u
6adju/ 8 or h] returns = ^? ye>s4
  ,a lump-sum pay;t y rcv ..f ! lessor
at ! 5d (a .l1se is 3sid]$ 6be a .t]m9al
.cr$it4 ,:5 ? happ5s1 ! /&by *>ge =!
automobile has be5 ov]/at$ s9ce ! l1se
co/s %d h be5 l[]4 ,9 ? situ,n1 y c use
"o (! foll[+ me?ods3                 #cd
               ,*apt] #b             f#g
    --deduct ! t]m9al cr$it f ! l1se
      co/s 9 ! ye> y 5d ! l1se2 or
    --am5d ! ,t#d or ,t#d;,a slip (!
      employee :o us$ ! automobile &
      provide a lr expla9+ ! reduc;n1 z
     l;g z ! employee agrees & c /
      reque/ an 9come tax adju/;t =!
      ye>s 9 "q4
--------------------------------------#h
  ,ea* employee c !n write 6any tax
s]vices (fice or tax c5tre & ask u
6adju/ 8 or h] returns = ^? ye>s4
  ,:i*"e me?od y use :5 y make or rcv a
lump-sum pay;t at ! 5d (! l1se1 9clude
,,gst/,,hst4

       ,employees :o sell or l1se
              automobiles

  ,y c modify ! calcul,n (! /&by *>ge =
9dividuals y employ 6sell or l1se
automobiles if3
    --! 9dividual is employ$ ma9ly 6sell
      or l1se automobiles2           #ce
               ,*apt] #b             a#h
    --an automobile y [n 0 made availa#
      6t 9dividual or 6"s"o relat$ 6t
      9dividual2 &
    --y acquir$ at l1/ "o automobile
      dur+ ! ye>4
  ,y c *oose ! rate ( #a.e@3p 9/1d (
#b@3p =! automobile's co/ 6y & calculate
yr automobile co/ z ! grt] (! foll[+ two
am.ts3
    --! av]age co/ ( all automobiles y
      acquir$ 6sell or l1se 9 ! ye>2 or
    --! av]age co/ ( all new automobiles
      y acquir$ 6sell or l1se 9 ! ye>4

          ,reduc+ ! /&by *>ge

  ,= #bjjc & lat] tax ye>s1 y c reduce !
/&by *>ge if ! automobile is us$ m ?an
#ej@3p (! "t = busi;s purposes &!
kilometres = p]sonal use d n exce$
#a1ffg p] #cj-"d p]iod =a total (
#bj1jjd kilometres p] ye>4

                                     #cf
               ,"pn]%ips             b#h

  ,y h 69clude a /&by *>ge b5efit 9 !
9come (a "pn] or an employee (a "pn] if
a "pn]%ip makes an automobile availa# =
p]sonal use to3
    --a "pn] or a p]son relat$ 6! "pn]2
      or
    --an employee (a "pn] or a p]son
      relat$ 6an employee (a "pn]4

        ,calculat+ an op]at+ co/
                 b5efit

  ,:5 y or a p]son relat$ 6y provides an
automobile 6an employee & pays =! op]at+
exp5ses relat$ 6p]sonal use 79clud+
,,gst & ,,pst1 or ,,hst71 ? pay;t
repres5ts a taxa# b5efit 6! employee4
  ,op]at+ co/s 9clude3
    --gasol9e & oil2
    --ma9t5.e *>ges & repair exp5ses1
      less 9sur.e proce$s2 &
    --lic;es & 9sur.e4
                                     #cg
               ,*apt] #b             c#h
  ,op]at+ co/s .d .n 9clude3
    --9t]e/2
    --capital co/ all[.e = an automobile
      y [n2
    --l1se co/s =a l1s$ automobile2 or
    --p>k+ co/s4
  ,if y pay any am.t ( op]at+ exp5ses1 y
h 6calculate ! op]at+ co/ b5efit us+ a
*>ge bas$ on a fix$ rate = #bjje ( #bj
c5ts p] kilometre ( p]sonal use 79clud+
,,gst & ,,pst1 or ,,hst74
  ,if ! employee's ma9 s\rce ( employ;t
is sell+ or l1s+ automobiles1 ! fix$
rate = #bjje is #ag c5ts p] kilometre (
p]sonal use 79clud+ ,,gst & ,,pst1 or
,,hst74

       ,reimburse;t = op]at+ co/s

  ,if ! employee reimburses y 9 ! ye> or
no lat] ?an #de "ds af ! 5d (! ye>1 =
.all op]at+ exp5ses 79clud+ ,,gst &
,,pst1 or ,,hst7 attributa# 6p]sonal
                                     #ch
               ,*apt] #b             d#h
use1 y d n h 6calculate a b5efit =
op]at+ co/s 9 ! ye>4
  ,if ! employee reimburses y = ."p (!
vehicle's op]at+ co/s 9 ! ye> or no lat]
?an #de "ds af ! 5d (! ye>1 deduct !
pay;t f ! calculat$ b5efit4

,example
  ,9 #bjje1 y provid$ yr employee ) an
  automobile4 ,%e drove #cj1jjj
  kilometres dur+ ! ye>1 ) #aj1jjj
  kilometres = p]sonal use4 ,y pd
  4#c1jjj 9 co/s associat$ ) ma9t5.e1
  lic;es1 & 9sur.e4

  ,calculate ! "p (! op]at+ exp5ses t
  relates 6h] p]sonal use (! automobile
  z foll[s3

  #aj1jjj km divid$ 0#cj1jjj km
  multipli$ 04#c1jjj equals 4#a1jjj

  ,if %e reimburs$ y =! .total am.t (
  4#a1jjj 9 ! ye> or no lat] ?an     #ci
               ,*apt] #b             e#h
  #de "ds af ! 5d (! ye>1 y d n h
  6calculate an op]at+ co/ b5efit = h]4

  ,h["e1 if %e reimburs$ y = .only 4#hjj
  (! exp5ses y pd 9 ! ye> or no lat] ?an
  #de "ds af ! 5d (! ye>1 ! op]at+ co/
  b5efit is 4#a1bjj1 calculat$ z foll[s3

  #aj1jjj km multipli$ 0#bj c5ts p] km
  equals 4#b1jjj
  4#b1jjj m9us 4#hjj equals 4#a1bjj

,note
  ,:5 y use ! fix$-rate me?od1 y / h
  6keep records ( ? b5efit4

            ,op;nal calcul,n

  ,y c *oose an op;nal me?od 6calculate
! vehicle's op]at+ co/ b5efit if3
    --y 9clude a /&by *>ge 9 yr
      employee's 9come2

                                     #dj
               ,*apt] #b             f#h
    --yr employee uses ! automobile m
      ?an #ej@3p (! "t 9 ! c\rse ( 8 or
      h] (fice or employ;t2 &
    --yr employee notifies y 9 writ+ 2f
     ! 5d (! tax ye> 6use ? me?od4
  ,if yr employee meets ^! ?ree 3di;ns1
calculate ! op]at+ co/ b5efit (!
automobile at ..half (! /&by .*>ge 2f
deduct+ any pay;ts 7reimburse;ts7 yr
employee or a p]son relat$ 6yr employee
makes4 ,9 "s cases1 ? op;nal
--------------------------------------#i
calcul,n may result 9 a hi<] b5efit am.t
?an ! fix$-rate calcul,n4
  ,if ! employee reimburses y = ."p (!
vehicle's op]at+ co/s 9 ! ye>1 or no
lat] ?an #de "ds af ! 5d (! ye>1 deduct
! pay;t f ! calculat$ b5efit4

       ,b5efit = motor vehicles n
         def9$ z an automobile

  ,a motor vehicle is an automotive
vehicle design$ or adapt$ = use on   #da
               ,*apt] #b             a#i
hi<ways & /reets4 ,x does n 9clude a
trolley bus or a vehicle design$ or
adapt$ = use only on rails4
  ,"! is no /&by *>ge =! availabil;y (
motor vehicles s* z trucks1 buses1
cle>ly m>k$ police & fire em]g5cy-
response vehicles1 : >e n 9clud$ 9 !
def9i;n ( automobiles4
  ,h["e1 a taxa# b5efit =! p]sonal use
wd apply4 ,if y provide yr employees )
s* vehicles = p]sonal use1 y m/
r1sonably e/imate ! fair m>ket value ( t
b5efit1 9clud+ ,,gst/,,hst4
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#fc1 ,b5efits1 ,9clud+ ,/&by ,*>ge
= an ,automobile1 ,f ! ,p]sonal ,use (a
,motor ,vehicle ,suppli$ 0an ,employ]--
,af #aiib4

           ,payroll deduc;ns

  ,af y det]m9e ! fair m>ket value (!
b5efit1 ! e/imat$ b5efit m/ 2 av]ag$ ov]
! ye> 7or p]iod ! employee w h !     #db
               ,*apt] #b             b#i
vehicle74 ,add ? am.t on a pay p]iod
basis 6! employee's sal>y & o!r
b5efits/all[.es1 6det]m9e ! total am.t
subject 6,,cpp 3tribu;ns & 9come tax4 ,!
b5efit is n 9sura# & is n subject 6;,,ei
premiums4

     ,report+ automobile b5efits on
              ! ,t#d slip

  ,at ! 5d (! ye>1 or :5 ! p]son is no
l;g] yr employee1 y m/ 9clude ! value (!
b5efit 9 box #ad 8,employ;t 9come0 & 5t]
code #cd )! am.t (! b5efits plus !
applica# ,,gst/,,hst 9 ! 8,o!r 9=m,n0
>ea at ! bottom (! employee's ,t#d slip4

           ,%>ehold]'s b5efit

  ,! automobile b5efit 6! %>ehold] (a
corpor,n 7or a p]son relat$ 6! %>ehold]7
has 6be 9clud$ 9 ! 9come (! %>ehold]4
  ,report ! b5efit on a ,t#d slip :5 !
9dividual is bo? a %>ehold] & an     #dc
               ,*apt] #b             c#i
employee & y provide ! automobile 6!
9dividual 7or a p]son relat$ 6t
9dividual7 9 8 or h] capac;y z an
employee4
  ,report ! b5efit 9 box #bh (a ,t#d;,a
slip :53
    --! %>ehold] is n an employee2 or
    --! 9dividual is bo? a %>ehold] & an
      employee & y provide ! automobile
      6! 9dividual 9 8 or h] capac;y z a
      %>ehold]4

       ,tools 6help y calculate !
           automobile b5efit

  ,y c use any (! foll[+ tools 6det]m9e
! foll[+ am.ts3
    --! e/imat$ automobile b5efit =
      )hold+ purposes2 &
    --! taxa# b5efit t y h 6report on !
      ,t#d or ,t#d;,a slip4


                                     #dd
       ,automobile ,b5efits ,on-     d#i
            ,l9e ,calculator

  ,! calculator is availa# on \r ,web
site at _+www.cra.gc.ca/autobenefits-_&
calculator_:4

       ,ta#s on ,diskette 7,,tod7

  ,ta#s on ,diskette 7,t#dadc7 is
availa# on \r ,web site at
_+www.cra.gc.ca/tod_: or call
#a-hjj-iei-bbba4

                ,"w%eet

  ,! "w%eet = calculat+ automobile
b5efits is n[ provid$ z a sep>ate =m1
all[+ y 6reque/ or pr9t num]\s copies4
,y c get ,=m ,,rc#ah1 ,calculat+
,automobile ,b5efits = #bjje1 f \r ,web
site at _+www.cra.gc.ca/autobenefits-_&
calculator_: or 0call+ #a-hjj-iei-bbba4

                                     #de
          ,automobile all[.es        e#i

  ,an automobile all[.e m1ns any pay;t t
employees rcv f an employ] = us+ _! [n
motor vehicle 9 3nec;n ) or 9 ! c\rse (
_! (fice or employ;t4 ,? pay;t is 9
a4i;n 6_! sal>y or wages1 )\t hav+ 6a3.t
= xs use4 ,an automobile all[.e is taxa#
un.s x is a r1sona# p]-kilometre all[.e4
,! automobile all[.e is n subject
6,,gst/,,hst4
  ,? sec;n expla9s -mon =ms ( automobile
all[.es4

         ,non-taxa# r1sona# p]-
            kilometre all[.e

  ,if ! all[.e pd 6yr employees is bas$
on a p]-kilometre rate t we 3sid]
r1sona#1 x is n taxa#4 ,:5 yr employees
-plete _! returns1 !y d n 9clude ?
all[.e 9 9come4 ,a non-taxa# all[.e is n
subject 6,,cpp & ;,,ei )hold+s4

                                     #df
               ,*apt] #b             f#i
  ,we 3sid] an all[.e = us+ an
automobile 6be r1sona# only if .all !
foll[+ 3di;ns apply3
    --! all[.e is bas$ only on ! numb] (
      busi;s kilometres driv5 9 a ye>2
    --! rate p] kilometre is r1sona#2 &
    --y did n reimburse ! employee =
      exp5ses relat$ 6! same use1 except
      9 situ,ns ": y reimburse an
      employee = toll or f]ry *>ges or
-------------------------------------#aj
      supple;t>y busi;s 9sur.e if y h
      det]m9$ ! all[.e )\t 9clud+ ^!
      reimburse;ts4
  ,! type ( vehicle &! driv+ 3di;ns
usu,y det]m9e :e!r we 3sid] a motor
vehicle all[.e 6be r1sona#4 ,!
automobile all[.e rates p] kilometre t
we usu,y 3sid] r1sona# >e ! am.ts
prescrib$ 9 sec;n #gcjf (! ,9come ,tax
,regul,ns4 ,^! rates repres5t ! maximum
am.t y c deduct z busi;s exp5ses4 ,y c
use !m z a guidel9e 6det]m9e if a motor
                                     #dg
               ,*apt] #b            a#aj
vehicle all[.e pd 6an employee is
r1sona#4

        ,automobile all[.e rates

  ,= #bjje1 !y >e3
    --#de c5ts p] kilometre =! f/ #e1jjj
      kilometres2 &
    --#ci c5ts p] kilometre "!af4
  ,9 ! ,nor?we/ ,t]ritories1 ,yukon1 &
,nunavut1 "! is an a4i;nal #d c5ts p]
kilometre = travel4

      ,p]-kilometre all[.e rates t
          we d n 3sid] r1sona#

  ,if ! all[.e pd 6yr employee is bas$
on a p]-kilometre rate t we d n 3sid]
r1sona# 2c x is ei too hi< or too l[1 x
is taxa#4 ,! taxa# all[.e m/ 2 report$ 9
box #ad 8,employ;t 9come0 & 9 ! 8,o!r
9=m,n0 >ea "u code #dj at ! bottom (!
employee's ,t#d slip4 ,employees may 2
a# 6claim all[a# exp5ses on _!       #dh
               ,*apt] #b            b#aj
return4 ,see 8,employees' all[a#
exp5ses0 on ? page4

,note
  ,if ! all[.e pd 6yr employees is
  unr1sonably l[1 y may n h 69clude x 9
  _! 9come4 ,? adm9i/rative policy
  applies only if ! employees d n claim
  all[a# exp5ses :5 !y -plete _!
  returns4

           ,flat-rate all[.e

  ,if ! all[.e pd 6yr employee is bas$
on a flat rate t is n relat$ 6! numb] (
kilometres driv51 x is taxa#4 ,! taxa#
all[.e m/ 2 report$ 9 box #ad 8,employ;t
9come0 & 9 ! 8,o!r 9=m,n0 >ea "u code
#dj at ! bottom (! employee's ,t#d slip4
,employees may 2 a# 6claim all[a#
exp5ses on _! return4 ,see 8,employees'
all[a# exp5ses0 on ? page4

                                     #di
          ,-b9,n ( flat-rate &      c#aj
      r1sona# p]-kilometre all[.es

  ,if ! all[.e y pay 6yr employee is a
-b9,n ( flat-rate & r1sona# p]-kilometre
all[.es t cov] ! .same .use =! vehicle1
! total -b9$ all[.e is taxa#4
  ,! taxa# -b9$ all[.e m/ 2 report$ 9
box #ad 8,employ;t 9come0 & 9 ! 8,o!r
9=m,n0 >ea "u code #dj at ! bottom (!
employee's ,t#d slip4
  ,employees may 2 a# 6claim all[a#
exp5ses on _! return4 ,see 8,employees'
all[a# exp5ses0 on ? page4

,example #a
  ,y pay an all[.e 6yr employee z
  foll[s3
    --a flat p] diem rate 6(fset !
      employee's fix$ exp5ses = ea* "d !
      vehicle is requir$2 &
    --a r1sona# p]-kilometre rate = ea*
      kilometre driv5 6(fset ! op]at+
      exp5ses4
                                     #ej
               ,*apt] #b            d#aj
  ,! flat-rate am.t -p5sates ! employee
  = "s (! 8same use0 on : a r1sona# p]-
  kilometre all[.e is bas$1 t is1 ! fix$
  exp5ses 9curr$ 0! employee 6op]ate !
  vehicle4

  ,! -b9$ am.t is 3sid]$ "o all[.e &
  "!=e taxa#1 s9ce x is n bas$ solely on
  ! numb] ( kilometres ! vehicle is us$
  = employ;t purposes4

,example #b
  ,y pay an all[.e 6yr employee z
  foll[s3
    --a r1sona# p]-kilometre am.t =
      employ;t-relat$ travel \tside !
      employ;t 4trict2 &
    --a flat rate p] mon? = travel 9side
      ! employ;t 4trict4
  ,s9ce ! flat-rate all[.e does n cov]
  any (! same use (! vehicle on : a
  r1sona# p]-kilometre all[.e is bas$1 !
  all[.es >e 3sid]$ sep>ately4
                                     #ea
               ,*apt] #b            e#aj
  ,! r1sona# p]-kilometre all[.e pd =
  travel \tside ! 4trict is ..n 9clud$ 9
  .9come4 ,! am.t bas$ on a flat rate pd
  = travel 9side ! 4trict is .taxa#1
  s9ce x is n bas$ solely on ! numb] (
  kilometres = : ! vehicle is us$ 9
  3nec;n )! employ;t4

  ,only ! total (! mon?ly fix$ am.t m/ 2
  report$ 9 box #ad 8,employ;t 9come0 &
  9 ! 8,o!r ,9=m,n0 >ea "u code #dj at !
  bottom (! employee's ,t#d slip4

       ,employees' all[a# exp5ses

  ,:5 employees claim all[a# exp5ses on
_! returns1 y ne$ 6-plete ,"p ;,a & ;,b
( ,=m ,t#bbjj1 ,decl>,n ( ,3di;ns (
,employ;t & sign ! =m 6c]tify t yr
employees met ! requir$ 3di;ns dur+ !
ye>4
  ,!y d n h 6file ? =m ) _! return4
,h["e1 !y h 6keep x 9 case we ask 6see x
lat]4                                #eb
               ,*apt] #b            f#aj
  ,x is ! employees' responsibil;y
6claim all[a# exp5ses on _! returns &
6ma9ta9 records 6support ! claim4 ,!y al
h 6keep records (! kilometres driv5 =
busi;s4
  ,= m 9=m,n on all[a# exp5ses1 see !
public,n call$ ,employ;t ,exp5ses
7,t#djdd74
-------------------------------------#aa
     ,reimburse;t or adv.e = travel
                exp5ses

  ,a .reimburse;t is a pay;t y make 6yr
employees z a repay;t = am.ts !y sp5t
7s* z gas & repairs7 :ile 3duct+ yr
busi;s4 ,g5],y1 ! employee -pletes a
claim or exp5se report detail+ ! am.ts
sp5t4 ,d n 9clude a r1sona# reimburse;t1
: 2comes "p ( yr busi;s exp5ses1 9 !
employee's 9come4
  ,an .adv.e is an am.t y give
6employees = exp5ses !y w 9cur on yr

                                     #ec
               ,*apt] #b            a#aa
busi;s4 ,!y w a3.t = _! exp5ses 0produc+
v\*]s & return any am.t !y did n sp5d4
  ,usu,y1 a reimburse;t or an a3.ta#
adv.e = travel exp5ses is n 9come =!
employee rcvg x un.s x repres5ts pay;t
(! employee's p]sonal exp5ses4

            ,av]ag+ all[.es

  ,6-ply )! rules on r1sona# p]-
kilometre automobile all[.es1 employees
m/ file exp5se claims ) y on an ongo+
basis1 />t+ at ! 2g9n+ (! ye>4
  ,a flat-rate or lump-sum automobile
all[.e t is n bas$ on ! numb] (
kilometres driv5 _c 2 av]ag$ at ! 5d (!
ye> 6det]m9e a r1sona# p]-kilometre rate
& !n 2 exclud$ f ! employee's 9come4
  ,we "u/& ! adm9i/rative pro#ms t c
result f ?4 ,z a result1 we >e giv+ y an
alt]native4 ,if y make a3.ta# adv.es
6employees = automobile exp5ses1 y d n h
69clude !m 9 ! employee's 9come if .all
! foll[+ 3di;ns >e met3              #ed
               ,*apt] #b            b#aa
    --"! is a pre-e/abli%$ p]-kilometre
      rate t is n m ?an a r1sona# am.t2
    --! rate &! adv.es >e r1sona# "u !
      circum/.es2
    --y docu;t ? me?od 9 ! employee's
      record2 &
    --no o!r provi.n (! ,9come ,tax ,act
      requires y 69clude ! adv.es 9 !
      employee's 9come4
  ,employees h 6a3.t =! busi;s
kilometres !y travell$ & any adv.es !y
rcvd4 ,!y m/ d s on ! date _! employ;t
5ds 9 ! ye>1 or 0! cal5d> ye> 5d1 :i*"e
is e>li]4
  ,at t "t1 y h 6pay any am.ts y [e !
employee &! employee m/ repay any am.t
ov] actual exp5ses4 ,y _c simply report
! excess adv.es on ! employee's ,t#d
slip4
  ,= m 9=m,n on automobile all[.es1 see
,9t]pret,n ,bullet9 ,,it-#ebb1 ,vehicle1
,travel & ,sales ,exp5ses ( ,employees4

                                     #ee
           ,payroll deduc;ns        c#aa

  ,add ! am.t (! taxa# all[.es &! value
( o!r b5efits 6! employee's sal>y
6det]m9e ! total am.t subject 6payroll
deduc;ns s* z ,,cpp 3tribu;ns1 ;,,ei
premiums1 & 9come tax p] pay p]iod4
,taxa# automobile all[.es >e 9sura# & >e
subject 6;,,ei premiums4

     ,reduc+ tax deduc;ns at s\rce
         on automobile all[.es

  ,9 _m cases1 automobile all[.es t >e n
bas$ solely on a r1sona# p]-kilometre
rate c lat] 2 sub/anti,y (fset 0!
employees' exp5se deduc;ns :5 employees
-plete _! 9dividual returns4 ,employees
c ask 6reduce or elim9ate _! payroll
deduc;ns f ! all[.es4
  ,6d ?1 an employee has 6s5d a reque/
=a ,lr ( ,au?or;y 7waiv]7 6! ,cli5t
,s]vices ,divi.n at 8 or h] tax s]vices
(fice & 9clude ! foll[+ 9=m,n3
                                     #ef
               ,*apt] #b            d#aa
    --! type ( employ;t = : y w pay !
      all[.e2
    --an e/imate (! total automobile
      all[.es ! employee w rcv 9 ! ye>2
    --an e/imate (! busi;s kilometres !
      employee w drive 9 ! ye>2
    --an e/imate (! employee's
      automobile exp5ses =! ye>2 &
    --! am.t = : ! employee is reque/+ !
      waiv]4
  ,if y h a numb] ( employees 9 ! same
situ,n1 y c get a bulk waiv] =! gr\p4 ,?
way1 e employee does n h 6make an
9dividual reque/4

     ,report+ automobile all[.es on
              ! ,t#d slip

  ,if y pd yr employee an automobile
all[.e t we 3sid] 6be taxa#1 y m/ 5t] !
ye>ly total ( ? all[.e 9 box #ad
8,employ;t 9come0 & 9 ! 8,o!r 9=m,n0 >ea
"u code #dj at ! bottom (! employee's
                                     #eg
               ,*apt] #b            e#aa
,t#d slip4 ,d n report any am.t t we d n
3sid] 6be taxa#4





















                                     #eh
       ,*apt] #c--,o!r b5efits &     #ab
                all[.es

  ,! ,b5efits ,*>t at ! 5d ( ? guide
9dicates if y %d deduct ,,cpp 3tribu;ns
& ;,,ei premiums on ! .taxa# am.ts1 & :
codes 6use 6report ! taxa# am.ts on !
employee's ,t#d slip4 ,! *>t al 9dicates
:e!r 69clude ,,gst/,,hst 9 ! value (!
b5efit = 9come tax purposes4

             ,bo>d & lodg+

  ,if y give free bo>d1 lodg+1 or bo?
6an employee1 ! employee rcvs a taxa#
b5efit4 ,z a result1 y m/ add 6!
employee's remun],n ! fair m>ket value
(! m1ls & a3ommod,n y provide4 ,report ?
am.t 9 box #ad 8,employ;t 9come 8& 9 !
8,o!r 9=m,n0 >ea "u code #cj at ! bottom
(! employee's ,t#d slip4
  ,if y provide subsidiz$ bo>d & lodg+
6an employee1 det]m9e ! value (!
b5efit's bo>d por;n z describ$ 9
8,subsidiz$ m1ls0 on page #be4 ,!    #ei
               ,*apt] #c            a#ab
b5efit's lodg+ "p is ! fair m>ket value
(! a3ommod,n .m9us any am.t ! employee
pd4 ,report ! b5efits 9 box #ad
8,employ;t 9come0 & 9 ! 8,o!r 9=m,n0 >ea
"u code #cj at ! bottom (! employee's
,t#d slip4

,payroll deduc;ns
  ,! taxa# b5efit = bo>d1 lodg+1 or bo?
  is p5.na#4 ,deduct ,,cpp 3tribu;ns &
  9come tax4 ,ev5 ?\< ? is a non-ca%
  b5efit1 x is 9sura# if x is rcvd 0!
  employee 9 a4i;n 6ca% e>n+s 9 ! pay
  p]iod--in t case1 deduct ;,,ei
  premiums4 ,if no ca% e>n+s >e pd dur+
  ! pay p]iod1 x is n 9sura#--d n deduct
  ;,,ei premiums4

           ,excep;n 6! rules

  ,"! is an excep;n 6^! rules :5 y
provide m1ls & a3ommod,n 6an employee :o
"ws at a remote loc,n or a special "w
site--see 2l4                        #fj
            ,bo>d1 lodg+1 &         b#ab
       transport,n at special "w
        sites & remote "w loc,ns

           ,special "w sites

  ,g5],y1 a special "w site is an >ea ":
tempor>y duties >e p]=m$ 0an employee :o
ma9ta9s a self-3ta9$ dome/ic e/abli%;t
at ano!r loc,n z 8 or h] pr9cipal place
( resid;e4 ,2c (! 4t.e 2t ! two >1s1 !
employee is n expect$ 6return daily f !
"w site 6his or h] place ( resid;e4
  ,usu,y1 ,,gst/,,hst applies on m1ls &
a3ommod,ns y provide 6an employee4 ,9
c]ta9 cases1 s* z l;g-t]m resid5tial
a3ommod,n ( "o mon? or m1 no ,,gst/,,hst
applies4 ,": ,,gst/,,hst applies1 9clude
x 9 ! value (! b5efit4

             ,bo>d & lodg+

  ,y c exclude f 9come ! value ( bo>d &
lodg+ t y provid$ 6an employee :o "ws at
a .special ."w .site or ! all[.e !   #fa
               ,*apt] #c            c#ab
employee rcvd if he or %e "w$ away f
home & all (! foll[+ 3di;ns 7 met3
  a7 ! employee m/ h "w$ at a special "w
    site ": ! duties p]=m$ 7 (a tempor>y
    nature2
  b7 ! employee ma9ta9$ at ano!r loc,n a
    self-3ta9$ dome/ic e/abli%;t z 8 or
    h] pr9cipal place ( resid;e3
    --t1 "?\t ! p]iod1 0 availa# =!
      employee's o3upancy1 &! employee
     did n r5t x 6any o!r p]son2 &
    --6:1 2c ( 4t.e1 we cd n r1sonably
      expect ! employee 6h return$ daily
      f ! special "w site2 &
  c7 ! bo>d & lodg+ y provid$ or !
    all[.e ! employee rcvd m/ h be5 =a
    p]iod ( at l1/ #cf h\rs4 ,? p]iod c
    9clude "t sp5t travell+ 2t !
    employee's pr9cipal place ( resid;e
    &a special "w site4 ,al1 !
    employee's duties requir$ hm or h]
    6be away f ! employee's pr9cipal
    place ( resid;e or 6be at ! special
    "w site4                         #fb
              ,transport,n          d#ab

  ,an employee c exclude f 9come ! value
( free or subsidiz$ transport,n 2t !
special "w site &! employee's pr9cipal
place ( resid;e1 or a r1sona# all[.e
rcvd = 8 or h] transport,n exp5ses1 =a
p]iod describ$ 9 c74 ,? only applies if
! employee rcvd bo>d & lodg+1 or a
r1sona# all[.e = bo>d & lodg+1 f y = t
p]iod4

        ,=m ;,,td#d1 ,decl>,n (
         ,exemp;n--,employ;t at
           ,special ,"w ,site

  ,if an employee meets .all (! 3di;ns 9
a71 b71 & c71 y &! employee %d -plete
,=m ;,,td#d1 ,decl>,n ( ,exemp;n--
,employ;t at ,special ,"w ,site4 ,?
all[s y 6exclude ! b5efit or all[.e f !
employee's 9come4 ,if y -plete ,=m
;,,td#d1 d n 9clude ! am.ts 9 box #ad
8,employ;t 9come0 or 9 ! 8,o!r 9=m,n0
>ea "u code .#cj at ! bottom (!      #fc
               ,*apt] #c            e#ab
employee's ,t#d slip4 ,af y -plete ,=m
;,,td#d )! employee1 keep x ) yr payroll
records4
  ,y %d n -plete ,=m ;,,td#d if !
employee does n meet all (! abv 3di;ns4
,tr1t ! am.ts z ! employee's 9come4
,make ! nec deduc;ns & report ! am.ts on
! employee's ,t#d slip4 ,? al applies
6any "p ( an all[.e = m1ls1 a3ommod,n1 &
transport,n t is m ?an a r1sona# am.t4

,note
  ,if ! special "w site is 9 a prescrib$
  z"o1 see 8,bo>d1 lodg+1 & transport,n
  at a special "w site0 on page #bh4
-------------------------------------#ac
           ,remote "w loc,ns

  ,we usu,y 3sid] a "w loc,n 6be remote
:5 x is #hj kilometres or m f ! ne>e/
e/abli%$ -mun;y )a popul,n ( at l1/
#a1jjj p4 ,a loc,n is n 3sid]$ an
e/abli%$ -mun;y if x lacks ess5tial
s]vices or s* s]vices >e n availa#   #fd
               ,*apt] #c            a#ac
)9 a r1sona# -mut+ 4t.e 7s* z basic food
/ore1 basic clo?+ /ore ) m]*&ise 9 /ock
,7n mail-ord] \tlet7'1 a3ess 6h\s+1
c]ta9 m$ical help1 & c]ta9 $uc,nal
facilities74

             ,bo>d & lodg+

  ,y c exclude f 9come ! value ( bo>d &
lodg+ t y provide 6an employee :o "ws at
a .remote ."w .loc,n1 or ! all[.e !
employee rcvs1 if ! foll[+ 3di;ns >e
met3
  --! employee has 6be locat$ ": we cd n
    r1sonably expect hm or h] 6set up &
    ma9ta9 a self-3ta9$ dome/ic
    e/abli%;t 2c (! remote;s (! loc,n &!
    4t.e f any e/abli%$ -mun;y2
  --y h n provid$ a self-3ta9$ e/abli%;t
    =! employee2 &
  --! all[.es h 6be =a p]iod ( at l1/
    #cf h\rs :53

                                     #fe
               ,*apt] #c            b#ac
    --! employee's duties require !
      employee 6be away f ! pr9cipal
      place ( resid;e2 or
    --! employee has 6be at ! remote "w
      loc,n4

              ,transport,n

  ,y c exclude f 9come ! value ( free or
subsidiz$ transport,n4 ,a r1sona# all[.e
= transport,n exp5ses may al 2 exclud$4
  ,6qualify =! exemp;n1 ! transport,n
all[.e pd 6an employee m/ 2 =a p]iod (
at l1/ #cf h\rs :53
    --! employee _h 6be away f 8 or h]
      pr9cipal place ( resid;e2 or
    --! employee _h 6be at ! remote "w
      loc,n4
  ,y m/ h pd ! all[.e = transport,n 2t !
remote "w loc,n & any loc,n 9 ,canada4
,if ! remote "w loc,n is \tside ,canada1
! all[.e = transport,n 2t t loc,n & any

                                     #ff
               ,*apt] #c            c#ac
loc,n 9 ,canada1 or ano!r loc,n al
\tside ,canada1 qualifies = exemp;n4
  ,:5 y provide bo>d1 lodg+1 &
transport,n "u ! abv 3di;ns1 y d n h
6report ! equival5t value or any ,,gst/-
,,hst t applies z remun],n 6! employee
on ! ,t#d slip4
  ..,we d n .ne$ ,=m ;,,td#d1 ,decl>,n (
,exemp;n--,employ;t at ,special ,"w
,site1 :5 "! is an exemp;n = bo>d1
lodg+1 or transport,n all[.es y pay
6employees :o "w at a remote "w loc,n4
,if y ne$ help det]m9+ :e!r a loc,n
qualifies z remote1 3tact any tax
s]vices (fice or tax c5tre4
  ,an 9dividual c meet ! require;ts (
bo? a remote "w loc,n &a special "w
site4 ,h["e1 ? b5efit c 2 exclud$ f
9come only .once4

,payroll deduc;ns
  ,if y exclude f 9come a b5efit = bo>d1
  lodg+1 & transport,n at a special "w
  site or remote "w loc,n1 x is n    #fg
               ,*apt] #c            d#ac
  p5.na# & n 9sura#4 ,d n deduct ,,cpp
  3tribu;ns1 ;,,ei premiums1 or 9come
  tax4

          ,cellul> ph"o s]vice

  ,if y provide yr employee )a cellul>
ph"o1 ! s]vice is n taxa# z l;g z !
prim>y purpose is 6assi/ ! employee 9
c>ry+ \ 8 or h] duties4 ,if a por;n (!
ph"o usage is p]sonal1 ! value (!
p]sonal usage %d 2 9clud$ 9 ! employee's
9come4
  ,y m/ 9clude ,,gst/,,hst 9 ! value (!
taxa# cellul> ph"o s]vice4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4           #fh
            ,*ildc>e exp5ses        e#ac

  ,*ildc>e is n taxa# if .all (! foll[+
3di;ns >e met3
    --! s]vices >e provid$ at !
      employ]'s place ( busi;s2
    --! s]vices >e manag$ directly 0!
      employ]2
    --! s]vices >e provid$ 6all (!
      employees at m9imal or no co/2 &
    --! s]vices >e n availa# 6! g5]al
      public1 only employees4
  ,if ! abv 3di;ns >e .n met1 "! is a
taxa# b5efit 6! employee4 ,:5 y
subsidize a facil;y op]at$ 0a ?ird "py 9
ex*ange = subsidiz$ rates = yr employees
or if y make ! facilities availa# 6non-
employees =a hi<] rate ?an :at y *>ge yr
[n employees1 ! di6];e m/ 2 9clud$ 9 !
employee's 9come4
  ,y m/ 9clude any applica# ,,gst/,,hst
9 ! value (! taxa# *ildc>e b5efit4


                                     #fi
               ,*apt] #c            f#ac
,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4
-------------------------------------#ad
           ,c\nsell+ s]vices

  ,! fees y pay 6provide s]vices s* z
f9ancial c\nsell+ or 9come tax prep>,n =
an employee >e usu,y 3sid]$ a taxa#
b5efit4 ,? applies :e!r y pay ! fees
directly or 9directly4
  ,y h 69clude any applica# ,,gst/,,hst
9 ! value ( s* a b5efit4
  ,employee c\nsell+ s]vices >e n taxa#
if !y relate to3
    --! well;s1 m5tal or physical h1l?
     7s* z toba3o1 drug1 & alcohol
      abuse1 /ress manage;t1 & employee
      assi/.e programs7 ( an         #gj
               ,*apt] #c            a#ad
      employee or a p]son relat$ 6an
      employee 7? does n 9clude am.ts =
      us+ recre,nal or sport+ facilities
      & club dues72
    --an employee's re-employ;t2 or
    --an employee's retire;t4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

        ,4abil;y-relat$ employ;t
                b5efits

  ,b5efits y provide 6employees :o h a
4abil;y >e g5],y n taxa#4 ,r1sona#
transport,n co/s 2t an employee's home &

                                     #ga
               ,*apt] #c            b#ad
"w loc,n 79clud+ p>k+ ne> t loc,n7 >e n
taxa# if y pay !m 6or = an employee :o3
    --is leg,y bl2 or
    --has a sev]e & prol;g$ mobil;y
     impair;t1 : m>k$ly re/ricts !
      9dividual's abil;y 6p]=m a basic
      activ;y ( daily liv+4
  ,^! transport,n co/s c 9clude an
all[.e = taxis or speci,y design$ public
transit & p>k+ t y provide or subsidize
= ^! employees4
  ,y may h employees ) sev]e & prol;g$
m5tal or physical impair;ts4 ,if y
provide r1sona# b5efits = att5dants
6help ^! employees p]=m _! duties (
employ;t1 ^! b5efits >e n taxa# 6!
employee4 ,! b5efits c 9clude r1d]s =
p]sons :o >e bl1 sign]s = p]sons :o >e
d1f1 & coa*es = p]sons :o >e 9tellectu,y
impair$4



                                     #gb
               ,*apt] #c            c#ad
,payroll deduc;ns
  ,d n deduct ,,cpp 3tribu;ns1 ;,,ei
  premiums1 or 9come tax on ^! b5efits4

     ,4c.ts on m]*&ise & -mis.ns on
                 sales

  ,if y sell m]*&ise 6yr employees at a
.4c.t1 ! b5efit !y get f ? is n usu,y
3sid]$ a taxa# b5efit4
  ,h["e1 ? does n apply3
    --6a special >range;t y make ) an
      employee or a gr\p ( employees
      6buy m]*&ise at a 4c.t2
    --6an >range;t t all[s an employee
      6buy m]*&ise 7o!r ?an old or soil$
      m]*&ise7 = less ?an yr co/2 or
    --:5 "! is a reciprocal >range;t 2t
      two or m employ]s s t employees (
      "o employ] c buy m]*&ise at a 4c.t
      f ano!r employ]4
  ,if y sell m]*&ise 6employees at .2l
.co/1 ! taxa# b5efit is ! di6];e 2t !
                                     #gc
               ,*apt] #c            d#ad
fair m>ket value (! gds &! price !
employees pay4
  ,if a taxa# b5efit >ises "u any 4c.t
>range;t & x is n = an exempt or z]o-
rat$ supply1 9clude ,,gst/,,hst 9 !
value (! b5efit4
  .,-mis.ns t sales employees rcv on
m]*&ise !y buy = p]sonal use >e n taxa#4
,simil>ly1 :5 life 9sur.e salespeople
acquire life 9sur.e policies1 ! -mis.ns
!y rcv >e n taxa# z l;g z !y [n !
policies & h 6make ! requir$ premium
pay;ts4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,h["e1 x is n 9sura# s9ce x is a non-
  ca% b5efit4 ,deduct ,,cpp 3tribu;ns &
  9come tax1 b d n deduct ;,,ei
  premiums4



                                     #gd
         ,$uc,nal all[.es = *n      e#ad

  ,if y pay any am.ts 6an employee z an
$uc,nal all[.e =! employee's *1 y h
69clude ^! am.ts 9 ! employee's 9come =!
ye>4
  ,h["e1 ! $uc,nal all[.e ..may n 2
.taxa# if all (! foll[+ 3di;ns >e met3
    --! $uc,n provid$ is 9 ! (ficial
      languages ( ,canada prim>ily us$
      0! employee2
    --! s*ool is ! close/ suita# "o
     availa# 9 t (ficial language2
    --! * is 9 full-"t att5d.e at !
      s*ool2 &
    --! subsidy provid$ 0y is r1sona#4
  ,"! is no ,,gst/,,hst 69clude 9 !
value (! $uc,nal all[.es4

,payroll deduc;ns
  ,": ! all[.e is taxa#1 x is al p5.na#
  & 9sura#4 ,deduct ,,cpp 3tribu;ns1
  ;,,ei premiums1 & 9come tax4

                                     #ge
        ,gifts1 aw>ds1 & social     f#ad
                 ev5ts

  ,a gift or aw>d t y give an employee
is 3sid]$ 6be a taxa# b5efit f employ;t1
:e!r x is ca%1 ne>-ca%1 or non-ca%4
,h["e1 "u \r policy1 a non-ca% gift or
aw>d t y give an employee may n 2 3sid]$
a taxa# b5efit "u c]ta9 circum/.es4
-------------------------------------#ae
  ,! policy all[s y 6give ea* employee
up 6two non-ca% gifts p] ye>1 tax free1
=a special o3a.n s* z ,*ri/mas1
,hanukkah1 a bir?"d1 a w$d+1 or ! bir?
(a *4
  ,x al all[s y 6give ea* employee up
6two non-ca% aw>ds p] ye>1 tax free4 ,an
aw>d is giv5 = an employ;t-relat$
a3ompli%;t s* z l;g or \t/&+ s]vice1
employees' su7es;ns1 or meet+ or exce$+
safety /&>ds4
  ,! policy limits ! co/ (! gifts
64#ejj1 9clud+ taxes1 &! co/ (! aw>ds
64#ejj1 9clud+ taxes4 ,if ."o .non-ca%
gift co/s y m ?an 4#ejj1 y h         #gf
               ,*apt] #c            a#ae
69clude ! .fair .m>ket .value (! gift 9
! employee's 9come4 ,z well1 if "o non-
ca% aw>d co/s y m ?an 4#ejj1 y h 69clude
! full fair m>ket value (! aw>d 9 !
employee's 9come4
  ,if y give m ?an "o non-ca% gift p]
ye> &! total co/ is m ?an 4#ejj1 we all[
y 6exclude ! co/ ( up 6two gifts f !
employee's 9come1 z l;g z ! total co/ (!
exclud$ gift or gifts is n m ?an 4#ejj4
,y h 69clude ! fair m>ket value (!
rema9+ gift7s7 9 ! employee's 9come4 ,!
same limits apply = non-ca% aw>ds giv5
6an employee4
  ,if y give m ?an "o non-ca% gift p]
ye> &! total co/ is 4#ejj or less1 we
all[ y 6exclude ! co/ ( any two (! gifts
f ! employee's 9come4 ,y h 69clude !
fair m>ket value (! rema9+ gift7s7 9 !
employee's 9come4 ,! same limits apply =
non-ca% aw>ds giv5 6an employee4
  ,? policy .does .n .apply 6ca% or ne>-
ca% gifts or aw>ds4 ,a ne>-ca% item cd 2
a gift c]tificate1 gold nu7ets1      #gg
               ,*apt] #c            b#ae
securities1 /ocks1 or any o!r item t c 2
easily 3v]t$ 6ca%4
  ,if ! b5efit is all 9 ca%1 d n 9clude
,,gst/,,hst4 ,h["e1 if all or "p (!
taxa# b5efit is non-ca%1 & x is n = an
exempt or z]o-rat$ supply1 9clude
,,gst/,,hst 9 ! value ( t "p (! b5efit4
  ,= m 9=m,n1 visit
_+www.cra.gc.ca/gifts_:4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

         ,aw>ds f a manufactur]

  ,if a manufactur] ( items or gds gives
ca% aw>ds or non-ca% aw>ds .6.! .d1l] (!
                                     #gh
               ,*apt] #c            c#ae
items or gds1 ! manufactur] does n h
6report ! aw>ds on an 9=m,n slip4
  ,h["e1 if ! d1l] passes on ca% aw>ds
6an employee1 ! d1l] has 6report ! ca%
pay;t 9 box #ad 8,employ;t 9come0 & 9 !
8,o!r 9=m,n0 >ea "u code .#dj at !
bottom (! employee's ,t#d slip4 ,if !
d1l] passes on non-ca% aw>ds 6an
employee1 ! abv-not$ policy w apply4
  ,if a manufactur] gives a ca% aw>d or
a non-ca% aw>d ..directly 6! .employee
(a d1l] or o!r sales organiz,n1 !
manufactur] has 6report ! value (! aw>d
z a b5efit 9 box #bh1 8,o!r 9come10 on a
,t#d;,a slip4

             ,social ev5ts

  ,if y provide a free "py or o!r social
ev5t 6all yr employees &! co/ is n m ?an
4#ajj p] p]son1 we d n 3sid] x 6be a
taxa# b5efit4 ,ancill>y co/s s* z
transport,n home1 taxi f>e1 & ov]ni<t
a3ommod,n wd 9cr1se ! 4#ajj p]       #gi
               ,*apt] #c            d#ae
p]son am.t4 ,if ! co/ (! "py is grt] ?an
4#ajj1 ! 5tire am.t1 9clud+ ! ancill>y
co/1 is a taxa# b5efit4
  ,if ! b5efit is all ca%1 d n 9clude
,,gst/,,hst 9 x4 ,h["e1 if all or "p (!
taxa# b5efit is non-ca% & is n an exempt
or z]o-rat$ supply1 9clude ,,gst/,,hst 9
! value ( t "p (! b5efit4
  ,= m 9=m,n1 see \r ,te*nical ,news
,no4 #ae & ,9t]pret,n ,bullet9 ,,it-
#dgj1 ,employees' ,fr+e ,b5efits1 & xs
,special ,rel1se4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4


                                     #hj
         ,gr\p t]m life 9sur.e      e#ae
     policies--,employ]-pd premiums

  ,? sec;n applies 6bo? curr5t & retir$
employees :o rcv gr\p t]m life 9sur.e
b5efits f _! employ] or =m] employ]4

,note
  ,premiums pd 0an employ] = employees'
  gr\p life 9sur.e t is n gr\p t]m
  9sur.e & dep5dant life 9sur.e >e al
  3sid]$ a taxa# b5efit4

  ,a ..gr\p t]m life 9sur.e .policy is a
gr\p life 9sur.e policy ": ! only am.ts
paya# 0! 9sur] >e policy divid5ds1
exp]i;e rat+ refunds1 & am.ts paya# on !
d1? or 4abil;y ( an employee or =m]
employee4
  .,t]m .9sur.e is any life 9sur.e "u a
gr\p t]m life 9sur.e policy o!r ?an
9sur.e = : a lump-sum premium has 2come
paya# or has be5 pd4 ,life 9sur.e =
curr5t employees wd usu,y 2 t]m 9sur.e1
                                     #ha
               ,*apt] #c            f#ae
al? x is "s"ts provid$ = retir$
employees z well4
  ,a .lump-sum .premium is a premium =
9sur.e on an 9dividual's life ": all or
"p (! premium is = 9sur.e =a p]iod t
ext5ds m ?an #ac mon?s af ! pay;t (!
premium 7or m ?an #ac mon?s af ! "t !
premium 2came paya#1 if x is pd af x
2came paya#74
-------------------------------------#af
          ,calculat+ ! b5efit

  ,use ? calcul,n if ! premiums >e pd
regul>ly &! premium rate = ea* 9dividual
is n dep5d5t on age or sex3
    --! premiums paya# = t]m 9sur.e on !
      9dividual's life2 &
    --! total ( all sales taxes & excise
      taxes t apply 6! 9dividual's
      9sur.e cov]age2
    .m9us
    --! premiums & any taxes ! employee
      pd ei directly or "? reimburse;ts
      6y4                            #hb
               ,*apt] #c            a#af
,note
  ,policy premiums = a3id5tal d1? &
  4memb];t cov]age >e n 9clud$ 9
  calculat+ ! taxa# b5efit4

  ,9 any o!r situ,n1 a detail$ calcul,n
is requir$4 ,= 9=m,n1 call
#a-hjj-iei-eebe4

,payroll deduc;ns
  ,? taxa# b5efit is p5.na#4 ,h["e1 x is
  n 9sura# s9ce x is a non-ca% b5efit4
  ,deduct ,,cpp 3tribu;ns & 9come tax1 b
  d n deduct ;,,ei premiums4

  ,"! is no ,,gst/,,hst 69clude 9 !
  value ( ? b5efit4

      ,report+ ! b5efit on ! ,t#d
                  slip

  ,report ! b5efit = .curr5t .employees
on a ,t#d slip4 ,9clude ! am.t (! b5efit
9 box #ad 8,employ;t 9come0 & 9 !    #hc
               ,*apt] #c            b#af
8,o!r 9=m,n0 >ea "u code #dj at ! bottom
(! employee's ,t#d slip4
  ,report ! b5efit = .retir$ .employees
on a ,t#d;,a slip4 ,9clude ! am.t (!
b5efit1 9 box #bh 8,o!r 9come40 ,a
,t#d;,a slip is .only requir$ if !
b5efit is m ?an 4#be4 7,! 4#ejj report+
?re%old = ,t#d;,a slips1 : is describ$ 9
! employ]s' guide call$ ,deduct+ ,9come
,tax on ,p5.n & ,o!r ,9come1 & ,fil+ !
,t#d;,a ,slip & ,summ>y ,=m 7,,rc#daeg71
w n apply47
  ,multi-employ] plan adm9i/rators or
tru/ees :o provide taxa# b5efits f gr\p
t]m life 9sur.e 6employees or retirees
"u s* a plan h 6prep>e a ,t#d;,a slip
.only if ! b5efit is m ?an 4#be4 ,!y h
65t] ! gr\p t]m life 9sur.e b5efits "u
code .#ai & 9 box #bh1 8,o!r 9come10 (!
,t#d;,a slip4



                                     #hd
               ,*apt] #c            c#af
,notes
  ,9 ,ont>io1 ! #h@3p prov9cial sales
  tax a6ects ! taxa# b5efit = "s 9sur.e
  premiums t employ]s pay4

  ,quebec employ]s h 6calculate a taxa#
  b5efit on ! total am.t ( gr\p life
  9sur.e premiums t !y pay = _!
  employees 9clud+ ! #i@3p 9sur.e levy t
  ! prov9ce imposes on 9sur.e premiums t
  ! employ] pays4

       ,h\s+--,r5t-free & l[-r5t

  ,if y provide an employee1 9clud+ an
a"p;t block sup]9t5d5t1 )a h\se1 a"p;t1
or simil> a3ommod,n r5t-free or = less
?an ! fair m>ket value ( s* a3ommod,n1 !
employee is 3sid]$ 6be rcvg a taxa#
b5efit4
  ,am.ts t y pay = yr employees =
utilities 7s* z ph"o1 hydro1 & natural
gas7 >e al a taxa# b5efit4
                                     #he
               ,*apt] #c            d#af
  ,y h 6e/imate a r1sona# am.t =!
b5efit4 ,x is usu,y ! fair m>ket value
=! same type ( a3ommod,n .m9us any r5t !
employee pd4
  ,if y give yr employee ca% = r5t or
utilities1 ! value (! h\s+ b5efit is !
am.t (! ca% pay;t4 ,? is ! am.t t y
9clude 9 ! employee's 9come4
  ,! value (! a3ommod,n is usu,y n
subject 6,,gst/,,hst if ! employee
o3upies x = .at .l1/ "o mon?4
  ,report ! taxa# b5efit 9 box #ad
8,employ;t 9come0 & 9 ! 8,o!r 9=m,n0 >ea
"u code #cj at ! bottom (! employee's
,t#d slip4

,note
  ,if ! dwell+ y provide 6! employee is
  9 a prescrib$ z"o1 see 8,a3ommod,n or
  utilities provid$ 0! employ]0 on page
  #bh4


                                     #hf
               ,*apt] #c            e#af
,payroll deduc;ns
  ,! taxa# h\s+ b5efit is p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is 9sura# if x
  is rcvd 0! employee 9 a4i;n 6ca% e>n+s
  9 a pay p]iod--in t case1 deduct ;,,ei
  premiums4 ,if no ca% e>n+s >e pd dur+
  ! pay p]iod1 x is n 9sura#--d n deduct
  ;,,ei premiums4

         ,cl]gy resid;e deduc;n

  ,if 0virtue ( 8 or h] employ;t1 an
employee rcvs an am.t 9 respect ( 8 or
h] liv+ a3ommod,n1 s* z a r5t-free or
l[-r5t resid;e or o!r a3ommod,n or am.ts
rcvd = 8 or h] [n resid;e1 y h 6e/imate
! value (! b5efit & report x on !
employee's ,t#d slip4
  ,an employee is a memb] (! cl]gy1 a
regul> m9i/]1 or a memb] (a          #hg
               ,*apt] #c            f#af
religi\s ord] if he or %e is 9 *>ge (1
or m9i/]s to1 a diocese1 p>i%1 or
3greg,n4 ,? al applies 6an employee :o
exclusively o3upies a full-"t
adm9i/rative posi;n 0appo9t;t (a
religi\s ord] or denom9,n4
  ,6claim a deduc;n f 9come = 8 or h]
resid;e1 an employee has 6-plete ,"ps
;,a & ;,c ( ,=m ,t#abbc1 ,cl]gy ,resid;e
,deduc;n4 ,y h 6-plete ,"p ;,b & sign !
=m 6c]tify t ? employee has met !
requir$ 3di;ns4 ,! employee does n h
6file ! =m ) 8 or h] return1 b m/ keep x
9 case we ask 6see x lat]4
-------------------------------------#ag
  ,if ! employee tells y 9 writ+ t he or
%e w claim a deduc;n f 9come =! resid;e
or o!r a3ommod,n1 d n 9clude ! r5t &
utilities por;n (! b5efit 9 9come :5 y
calculate ! 9come tax deduc;ns requir$4
,= 9=m,n ab ,,cpp & ;,,ei1 see !
,employ]'s ,guide--,payroll ,deduc;ns &
,remitt.es 7,t#djja74 ,al? ! r5t &
utilities por;n c 2 exclud$ f        #hh
               ,*apt] #c            a#ag
9come =! purposes ( tax deduc;ns1 y / h
6report x on ! ,t#d slip4
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#ada1 ,cl]gy ,resid;e ,deduc;n4

     ,special circum/.es t reduce !
          value (a h\s+ b5efit

  ,! foll[+ two factors may reduce !
value (a h\s+ b5efit y provide 6yr
employee3
    --,suitabil;y ( size
      ,yr employee may h 6o3upy a dwell+
      l>g] ?an he or %e ne$s 7= example1
      a s+le p]son 9 a ?ree-b$room
     h\se74 ,6det]m9e ! taxa# h\s+
     b5efit1 y c reduce ! value (!
      a3ommod,n 6equal ! value (
      a3ommod,n t is appropriate 6yr
      employee's ne$s 7in ? case1 a "o
     or two-b$room a"p;t or h\se74


                                     #hi
               ,*apt] #c            b#ag
,note
  ,if ! dwell+ y provide is small] ?an
  yr employee ne$s1 we _c all[ any
  reduc;n 9 value4

    --,loss ( privacy & quiet 5joy;t
      ,if ! dwell+ y provide 6yr
     employee 3ta9s ?+s l equip;t1
      public a3ess1 or /orage facilities
      t 9fr+e on yr employee's privacy
      or quiet 5joy;t (! dwell+1 y c
      reduce ! value (! h\s+ b5efit4 ,!
      reduc;n has 6r1sonably relate 6!
      degree ( 4turb.e t a6ects yr
      employee4 ,= m 9=m,n1 3tact any
      tax s]vices (fice4

  ,^! two factors apply 9 ! abv ord]4
,if bo? circum/.es apply 6a dwell+1 y %d
f/ reduce ! value (! dwell+ 6equal !
value ( a3ommod,n t suits yr employee's
ne$s4 ,!n1 y %d apply any reduc;n = loss
( privacy & quiet 5joy;t 6t reduc$
value4                               #ij
         ,9t]e/-free & l[-9t]e/     c#ag
                 loans

  ,y h 69clude 9 9come any b5efit t an
9dividual rcvs z a result ( an 9t]e/-
free or l[-9t]e/ loan 2c ( ..an (fice1
employ;t1 or .%>ehold+4 ,! b5efit is !
am.t ( 9t]e/ t ! 9dividual wd h pd on !
loan =! ye> at ! prescrib$ rates 7see
8,prescrib$ rates ( 9t]e/0 on page #ai7
.m9us ! am.t ( 9t]e/ t he or %e actu,y
pd on ! loan 9 ! ye>1 or no lat] ?an #cj
"ds af ! 5d (! ye>4
  ,special rules apply 6c]ta9 loans &
6home-reloc,n loans4 ,see 8,home-reloc,n
loan0 & 8,excep;ns0 on page #ah4
  ,9clude ! b5efit = employees 9 box #ad
8,employ;t 9come0 & 9 ! 8,o!r 9=m,n0 >ea
"u code #cf at ! bottom (! ,t#d slip4
,if y file a ,t#d;,a =a %>ehold]1 5t] !
b5efit 9 box #bh1 8,o!r 9come40
  ,"! is no ,,gst/,,hst 69clude 9 !
value ( ^! b5efits4

                                     #ia
               ,*apt] #c            d#ag
,payroll deduc;ns
  ,! taxa# b5efit = 9t]e/-free or l[-
  9t]e/ loans is al p5.na#4 ,h["e1 x is
  n 9sura# s9ce x is a non-ca% b5efit4
  ,deduct ,,cpp 3tribu;ns & 9come tax1 b
  d n deduct ;,,ei premiums4

       ,loans rcvd 2c ( employ;t

  ,an employee rcvs a taxa# b5efit if he
or %e rcvs a loan 2c ( an (fice or
employ;t or 9t5d$ (fice or employ;t4 ,we
3sid] a loan rcvd af ,febru>y #bc1
#aiih1 6be rcvd 2c ( employ;t if x is
r1sona# 63clude t ! loan wd n h be5
rcvd1 or ! 3di;ns (! loan wd h be5
di6]5t1 _h "! be5 no employ;t or 9t5d$
employ;t4
  ,! loan c 2 rcvd 0! employee or 0ano!r
p]son4 ,a loan 9cludes any o!r 9debt$;s
s* z ! unpd pur*ase price ( gds or
s]vices4

                                     #ib
               ,*apt] #c            e#ag
  ,! taxa# b5efit ! employee rcvs 9 !
tax ye> is ! total (! foll[+ two am.ts3
    a7 ! 9t]e/ on ea* loan & debt
      calculat$ at ! prescrib$ rate =!
      p]iods 9 ! ye> dur+ : x 0 \t/&+2 &
    b7 ! 9t]e/ on ! loan or debt t 0 pd
      or paya# =! ye> 0y1 ! employ] 7= ?
      purpose1 an .employ] is a p]son or
      "pn]%ip t employ$ or 9t5d$ 6employ
      ! 9dividual & al 9cludes a p]son
      relat$ 6! p]son or "pn]%ip72
    .m9us ! total (! foll[+ two am.ts3
    c7 ! 9t]e/ =! ye> t any p]son or
      "pn]%ip pd on ea* loan or debt no
      lat] ?an #cj "ds af ! 5d (! ye>2 &
    d7 any "p (! am.t 9 b7 t ! employee
      pays back 6! employ] no lat] ?an
      #cj "ds af ! 5d (! ye>4

,note
  ,"s"ts ^! rules d n apply4 ,= m 9=m,n1
  see 8,excep;ns0 on page #ah4

                                     #ic
               ,*apt] #c            f#ag
  ,= 9=m,n ab simil> taxa# b5efits
result+ f loans rcvd 2c ( s]vices p]=m$
0a corpor,n t c>ries on a p]sonal
s]vices busi;s1 see ,9t]pret,n ,bullet9
,,it-#dba1 ,b5efits 6,9dividuals1
,corpor,ns & ,%>ehold]s ,f ,loans or
,debt4

,example ( calculat+ ! taxa# b5efit
  ,jo%ua is yr employee4 ,he borr[$
  4#aej1jjj f y at ! 2g9n+ (! ye>4 ,!
  prescrib$ rate ( 9t]e/ =! loan = is
  #c@3p =! f/1 second1 & f\r? qu>t]s1 &
  #b@3p =! ?ird qu>t]4 ,jo%ua pd y
  4#b1jjj 9t]e/ on ! loan no lat] ?an
  #cj "ds af ! 5d (! ye>4 ,dur+ ! ye>1 a
  -pany relat$ 6y pd 4#a1jjj 9t]e/ on !
  loan = ,jo%ua4 ,2f !
-------------------------------------#ah
  5d (! same ye>1 ,jo%ua repd ! 4#a1jjj
  6! -pany4

  ,calculate ! b5efit 69clude 9 8 9come
  z foll[s3                          #id
               ,*apt] #c            a#ah
a7 ,prescrib$ rate multipli$
  0loan am.t =! ye>3
  #c@3p "ts 4#aej1jjj "ts #c
    divid$ 0#d equals 4#c1cge
  #b@3p "ts 4#aej1jjj "ts #a
    divid$ 0#d equals 4#gej """" 4#d1abe
.plus
b7 ,am.t pd 0a ?ird "py """""""" 4#a1jjj
 """"""""""""""""""""""""""""""" 4#e1abe
.m9us
c7 ,9t]e/ pd 74#b1jjj
  plus 4#a1jjj7 """""""" 4#c1jjj
d7 ,am.t ,jo%ua repd """ 4#a1jjj 4#d1jjj
,jo%ua's taxa# b5efit """""""""" 4#a1abe

       ,loans rcvd 2c ( %>ehold+s

  ,loans rcvd 2c ( %>ehold+s >e 3sid]$
taxa# b5efits :5 ! foll[+ ?ree 3di;ns >e
met3
  --! loan is rcvd 0a p]son or "pn]%ip
    7except :5 ! p]son is a corpor,n
    resid5t 9 ,canada or ! "pn]%ip is "o
                                     #ie
               ,*apt] #c            b#ah
    9 : ea* "pn] is a corpor,n resid5t 9
    ,canada72
  --? p]son or "pn]%ip is3
    --a %>ehold] (a corpor,n2
    --3nect$ )a %>ehold] (a corpor,n2 or
    --a memb] (a "pn]%ip or b5efici>y (a
      tru/ t 0 a %>ehold] (a corpor,n2 &
  --2c ( ^! %>ehold+s1 ! p]son or
    "pn]%ip rcvs a loan f or 9curs a
    debt 6t corpor,n1 a relat$ corpor,n1
    or a "pn]%ip ( : t corpor,n or any
    relat$ corpor,n 0 a memb]4

  ,if ^! 3di;ns >e met1 ! p]son or
  "pn]%ip 7= example1 a %>ehold]7 rcvd a
  b5efit 9 ! tax ye> t is equal to3
    --! 9t]e/ on ea* loan & debt
      calculat$ at ! prescrib$ rate =!
      p]iod 9 ! ye> dur+ : x 0 \t/&+2
    .m9us
    --! 9t]e/ =! ye> t any "py 7=
      example1 ! p]son or "pn]%ip7 pd on

                                     #if
               ,*apt] #c            c#ah
      ea* loan or debt 9 ! ye>1 or no
      lat] ?an #cj "ds af ! 5d (! ye>4

,note
  ,a .p]son 9cludes an 9dividual1 a
  corpor,n1 or a tru/4

           ,home-pur*ase loan

  ,a loan =a home pur*ase is any "p (a
loan 6an employee t 0 us$ 6get or repay
ano!r loan 6get a dwell+ 6h\se t
employee or a p]son relat$ 6t employee4
,? al applies 6a %>ehold] or a p]son
relat$ 6a %>ehold]4
  ,6calculate ! b5efit = home-pur*ase
loan1 see 8,loans rcvd 2c ( employ;t0 on
page #ag4
  ,! am.t ( 9t]e/ y calculate z a b5efit
%d n 2 m ?an ! 9t]e/ t wd h be5 *>g$ at
! prescrib$ rate 9 e6ect :5 ! employee
made ! loan or 9curr$ ! debt4
  ,if ! t]m ( repay;t =a home-pur*ase
loan is m ?an five ye>s1 ! bal.e     #ig
               ,*apt] #c            d#ah
[+ at ! 5d ( five ye>s 7f ! "d ! loan 0
made7 is 3sid]$ a new loan4 ,tr1t !
\t/&+ bal.e z a new loan on t date4
,6det]m9e ! b5efit1 use ! prescrib$ rate
9 e6ect at t "t4

           ,home-reloc,n loan

  ,if y provid$ an employee or an
employee's sp\se or -mon-law "pn] ) an
9t]e/-free or l[-9t]e/ loan 2c !
employee relocat$ 6take up employ;t1 see
8,home-reloc,n loans0 on page #bj4

               ,excep;ns

  ,"! is no b5efit 6borr[]s = loans !y
rcvd 2c ( an (fice1 employ;t1 or
%>ehold+ :5 "o (! foll[+ o3urs3
    --,! 9t]e/ rate on ! loan or debt
      equals1 or is m ?an1 ! rate t two
      "pies :o d1l ) ea* o!r at >m's
      l5g? wd h agre$ on :5 ! debt >ose4
                                     #ih
       ,? is ! rate t wd apply on   e#ah
                   a
               ,*apt] #c
      -m]cial loan rcvd o!r ?an "? an
      (fice1 employ;t1 or %>ehold+4 ,?
      excep;n does n apply if "s"o o!r
      ?an ! borr[] pays any "p (! 9t]e/
      f ! loan or debt4
    --,y 9clude all or "p (! loan 7=
      example1 a loan or debt =giv5 9
      :ole or 9 "p7 9 ! 9come (a p]son
      or "pn]%ip4

      ,report+ ! b5efit on ! ,t#d
                  slip

  ,if an .employee rcvs a loan or 9curs
a debt 2c ( employ;t1 report ! b5efit 9
box #ad 8,employ;t 9come0 & 9 ! 8,o!r
9=m,n0 >ea "u code #cf at ! bottom (!
employee's ,t#d slip4
  ,if a p]son or "pn]%ip t 0 a .%>ehold]
7or 0 relat$ 6a %>ehold]7 rcvs a loan or
9curs a debt1 y g5],y h 6report ! b5efit
on a ,t#d;,a slip4 ,5t] ! am.t 9     #ii
box #bh1 8,o!r 9come10 on !         f#ah
borr[]'s ,t#d;,a slip4 ,9 ! footnotes
>ea1 5t]3
               ,*apt] #c
8,box #bh1 ,b5efit "u subsec;n #hj.d7#b7
4#----40 ,9 box #ch1 5t] code .#ag4

      ,deductibil;y ( deem$ 9t]e/
                 b5efit

  ,! taxa# b5efit y 9clude 9 an
9dividual's 9come is ! borr[]'s 9t]e/
exp5se =! ye>4 ,if ! borr[] uses ! funds
6e>n 9come f busi;s1 prop]ty1 or
employ;t1 ! borr[] may 2 a# 6deduct ?
9t]e/ f 9come4 ,y / h 69clude ! full
b5efit 9 ! e>n+s y report on ! ,t#d or
,t#d;,a slips4
-------------------------------------#ai
        ,prescrib$ rates ( 9t]e/

  ,! foll[+ *>t %[s ! prescrib$ rates (
9t]e/ = #bjjd & #bjje4

                                    #ajj
               ,*apt] #c            a#ai
    ,qu>t]ly rates
,qu>t]   #bjjd  #bjje
,f/ """" #c@3p  #c@3p
,second  #c@3p  #c@3p
,?ird "" #b@3p  #b@3p
,f\r? "" #c@3p  #c@3p

  ,6get ! curr5t prescrib$ rates (
9t]e/1 visit \r ,web site at
_+www.cra.gc.ca/interestrates_:4

                ,9t]net

  ,if y provide yr employee ) 9t]net
s]vice at home1 ! s]vice is n taxa# z
l;g z y >e ! prim>y b5efici>y (! s]vice4
,if ! employee is ! prim>y b5efici>y1 !
co/ (! s]vice 9clud+ 3nec;n fees %d 2
9clud$ 9 ! employee's 9come4
  ,y m/ 9clude any applica# ,,gst/,,hst
9 ! value ( ? b5efit4


                                    #aja
               ,*apt] #c            b#ai
,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

            ,m$ical exp5ses

  ,if y pay = or provide an am.t 6pay =
an employee's m$ical exp5ses 9 a tax
ye>1 ^! am.ts >e 3sid]$ 6be a taxa#
b5efit 6! employee4
  ,g5],y1 "! is no ,,gst/,,hst 69clude 9
! value ( ? b5efit4 ,h["e1 "s m$ical
exp5ses t qualify =! m$ical exp5se tax
cr$it may 2 subject 6,,gst/,,hst4 ,9 s*
a case1 9clude ! ,,gst/,,hst 9 ! value
(! b5efit4 ,if y h any "qs ab h[ ,,gst/-
,,hst applies 9 ? case1 3tact any tax
s]vices (fice or tax c5tre4
                                    #ajb
               ,*apt] #c            c#ai
  ,= m 9=m,n on qualify+ m$ical exp5ses1
see ,9t]pret,n ,bullet9 ,,it-#eai1
,m$ical ,exp5se & ,4abil;y ,tax ,cr$its
& ,att5dant ,c>e ,exp5se ,deduc;n4

,payroll deduc;ns
  ,! taxa# b5efit = m$ical exp5ses is
  p5.na#4 ,deduct ,,cpp 3tribu;ns &
  9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

        ,mov+ exp5ses & reloc,n
                b5efits

  ,:5 y transf] employees f "o ( yr
places ( busi;s 6ano!r1 ! am.t y pay or
reimburse employees = c]ta9 mov+ exp5ses
is n a taxa# b5efit4 ,? 9cludes any
am.ts y 9curr$ 6move employees1 !
employees' families1 & _!           #ajc
h\sehold                            d#ai
               ,*apt] #c
e6ects4 ,? al applies :5 employees a3ept
employ;t at di6]5t loc,ns f ! loc,ns (
_! =m] resid;es4
  ,al1 if y pay c]ta9 exp5ses 6move
employees1 _! families1 & _! h\sehold
e6ects \ (a remote "w loc,n :5 !y h
-plet$ _! employ;t duties "!1 ! am.t y
pay is n a taxa# b5efit4
  ,if y pd yr employees all[.es =
9cid5tal mov+ exp5ses t !y d n h 6a3.t
=1 see 8,non-a3.ta# all[.es0 on page
#bj4

     ,mov+ exp5ses pd 0employ] t >e
            n a taxa# b5efit

  ,! foll[+ exp5ses .>e .n a taxa#
b5efit 6yr employees if y pd or
reimburs$ !m3
    --! co/ ( h\se-hunt+ trips 6! new
      loc,n1 : 9cludes * & pet-c>e
      exp5ses :ile ! employee is away2
    --travell+ co/s 79clud+ a       #ajd
    r1sona#                         e#ai
      am.t sp5t = m1ls & lodg+7
               ,*apt] #c
      :ile ! employee & memb]s (!
      employee's h\sehold 7 mov+ f ! old
      resid;e 6! new resid;e2
    --! co/ 6! employee ( transport+ or
      /or+ h\sehold e6ects :ile mov+ f !
      old resid;e 6! new resid;e2
    --co/s 6move p]sonal items s* z
      automobiles1 boats1 or trail]s2
    --*>ges & fees 64connect teleph"os1
     televi.n aerials1 wat]1 space
      h1t]s1 air 3di;n]s1 gas b>becues1
     automatic g>age doors1 & wat]
      h1t]s2
    --fees 6c.el l1ses2
    --! co/ 6! employee ( sell+ ! old
      resid;e 79clud+ adv]tis+1 not>ial
      or legal fees1 r1l e/ate -mis.n1 &
      mortgage 4*>ge p5alties72
    --*>ges 63nect & 9/all utilities1
      appli.es1 & fixtures t exi/$ at !
      old resid;e2
    --adju/;ts & alt],ns 6exi/+     #aje
      furniture & fixtures          f#ai
6>range !m 9
      ! new resid;e1 : 9clude
               ,*apt] #c
      plumb+ & electrical *anges 9 ! new
      resid;e2
    --automobile lic;es1 9spec;ns1 &
      driv]s' p]mit fees1 if ! employee
      [n$ ^! items at ! =m] loc,n2
    --legal fees & l& transf] tax 6buy !
      new resid;e2
    --! co/ 6revise legal docu;ts
      6reflect ! new a4ress2
-------------------------------------#bj
    --r1sona# tempor>y liv+ exp5ses :ile
      wait+ 6o3upy ! new1 p]man5t
      a3ommod,n2
    --l;g-4t.e teleph"o *>ges t relate
      6sell+ ! old resid;e2 &
    --am.ts y pd or reimburs$ = prop]ty
      taxes1 h1t1 hydro1 9sur.e1 & gr.ds
      ma9t5.e co/s 6keep up ! old
      resid;e af ! move1 :5 all r1sona#
      ef=ts 6sell x h n be5 su3ess;l4
                                    #ajf
       ,mov+ exp5ses pd 0employ]    a#bj
          t >e a taxa# b5efit

  ,if y pay or reimburse mov+ co/s t we
d n li/ abv1 ! am.ts >e g5],y 3sid]$ a
taxa# b5efit 6! employee4
  ,h["e1 "! is an excep;n = am.ts pd af
,febru>y #bc1 #aiih1 9 respect ( an
eligi# h\s+ loss1 if ! employee />t$ 6"w
at ! new "w loc,n af ,septemb] #aiih4
,g5],y1 9 ^! situ,ns1 only "o-half (!
am.t t is m ?an 4#ae1jjj is taxa#4
  ,if y -p5sat$ yr employee ) m ?an "o
pay;t spr1d ov] two ye>s1 y w ne$
69clude an am.t on 8 or h] ,t#d slips =
bo? ye>s4 ,see ! examples 2l 6det]m9e h[
6calculate ! taxa# "p (! b5efit4

,example #a
  ,9 ,m>* #bjje1 y -p5sat$ ,cl>a1 yr
  employee1 =a 4#dj1jjj loss %e 9curr$
  on ! sale ( h] h\se4 ,! loss 0 an
  eligi# h\s+ loss4 ,cl>a />t$ 6"w at h]
  new "wplace 9 ,june #bjje4
                                    #ajg
               ,*apt] #c            b#bj
  ,! taxa# b5efit y w report on ,cl>a's
  #bjje ,t#d slip w 2 4#ab1ejj1
  calculat$ z foll[s3

  "o-half multipli$ by 74#dj1jjj m9us
  4#ae1jjj7

,example #b
  ,9 ,june #bjjd1 y agre$ 6-p5sate
  ,paul1 yr employee1 = any eligi# h\s+
  loss t he 9curr$ on ! sale ( 8 h\se4
  ,paul />t$ 6"w at 8 new "w loc,n on
  ,decemb] #a1 #bjjd4

  ,paul's eligi# h\s+ loss am.t$
  64#fe1jjj4 ,y pd \ ! -p5s,n 9 two
  pay;ts3 4#cj1jjj 9 ,septemb] #bjjd &
  4#ce1jjj 9 ,febru>y #bjje4

  ,paul's taxa# b5efit 9 #bjjd 0 4#g1ejj
  7"o-half (! am.t pd 9 #bjjd t is m ?an
  4#ae1jjj74

                                    #ajh
               ,*apt] #c            c#bj
  ,paul's taxa# b5efit 9 #bjje is
  4#ag1ejj4 ,? is calculat$ z foll[s3
    --"o-half (! total ( am.ts pd 9
      #bjjd & #bjje t is m ?an 4#ae1jjj
      7"o-half multipli$ by ,74#fe1jjj
      m9us 4#ae1jjj7' equals 4#be1jjj72
    .m9us
    --! am.t 9clud$ 9 9come 9 #bjjd
      74#g1ejj74

  ,if y d n reimburse1 or only "ply
reimburse1 employees = mov+ exp5ses1 !
employees may 2 a# 6claim "s (! mov+
exp5ses z a deduc;n f 9come :5 fil+ _!
returns4 ,= m 9=m,n on ! deduc;n = mov+
exp5ses t is availa# 6yr employees1 see
,9t]pret,n ,bullet9 ,,it-#agh1 ,mov+
,exp5ses1 & ,=m ,t#a-;,m1 ,mov+ ,exp5ses
,deduc;n4
  ,if a taxa# b5efit >ises = mov+
exp5ses1 9clude any applica# ,,gst/,,hst
9 ! value ( ? b5efit4

                                    #aji
               ,*apt] #c            d#bj
,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

          ,non-a3.ta# all[.es

  ,all[.es t employees d n h 6a3.t = >e
call$ non-a3.ta# all[.es4 ,we 3sid] a
non-a3.ta# all[.e = 9cid5tal reloc,n or
mov+ exp5ses ( .4#fej .or .less 6be a
reimburse;t ( exp5ses t employees 9curr$
2c (! move4 ,"!=e1 ? type ( all[.e is n
taxa#4 ,= u 63sid] x z a reimburse;t =
9cid5tal exp5ses1 employees h 6c]tify 9
writ+ t !y 9curr$ exp5ses = at l1/ !
am.t (! all[.e1 up 6a maximum ( 4#fej4
  ,d n report ! am.t (! reimburse;t4
,report any "p (! non-a3.ta# all[.e t is
m ?an 4#fej 9 box #ad 8,employ;t    #aaj
               ,*apt] #c            e#bj
9come0 & 9 ! 8,o!r 9=m,n0 >ea "u code
#dj at ! bottom (! employee's ,t#d slip4
  ,"! is no ,,gst/,,hst 69clude 9 !
value ( ^! all[.es4

,examples
  --,if yr employee rcvd a non-a3.ta#
    all[.e ( 4#fbe & c]tifies t he or %e
    9curr$ exp5ses =! am.t (! all[.e1 !
    employee w n 2 tax$ on ! am.t rcvd4
  --,if yr employee rcvd a non-a3.ta#
    all[.e ( 4#gej1 & he or %e c c]tify
    ! exp5ses1 ! employee w 2 tax$ on
    4#ajj only1 : is ! "p (! am.t t is m
    ?an 4#fej4

          ,home-reloc,n loans

  ,a home-reloc,n loan is a loan y give
6an employee or an employee's sp\se or
-mon-law "pn] :5 he or %e meets all !
foll[+ 3di;ns3

                                    #aaa
               ,*apt] #c            f#bj
    --! employee or ! employee's sp\se
      or -mon-law "pn] moves 6/>t "w at
      a new loc,n 9 ,canada2
    --! employee or ! employee's sp\se
      or -mon-law "pn] uses ! loan 6buy
     a new resid;e t is at l1/ #dj
      kilometres clos] 6! new "w loc,n
      ?an ! previ\s home2
    --! employee or ! employee's sp\se
      or -mon-law "pn] rcvs ! loan 2c (!
      employee's employ;t2
-------------------------------------#ba
    --! employee designates ! loan z a
      home-reloc,n loan2 &
    --! loan is us$ 6acquire a dwell+ or
      a %>e (! capital /ock (a co-
      op]ative h\s+ corpor,n acquir$ =!
      sole purpose ( acquir+ ! "r
      69habit a dwell+ [n$ 0! corpor,n4
      ,! dwell+ m/ 2 =! habit,n (!
      employee & 2 8 or h] new resid;e4
  ,6calculate ! b5efit =! home-reloc,n
loan1 see 8,loans rcvd 2c ( employ;t0 on
page #ag4 ,9clude ! am.t (! taxa#   #aab
               ,*apt] #c            a#ba
b5efit 9 box #ad 8,employ;t 9come0 & 9 !
8,o!r 9=m,n0 >ea "u code #cf at ! bottom
(! employee's ,t#d slip4
  ,! am.t ( 9t]e/ y calculate z a b5efit
%d n 2 m ?an ! 9t]e/ t wd h be5 *>g$ at
! prescrib$ rate 9 e6ect :5 ! employee
made ! loan or 9curr$ ! debt4
  ,if ! t]m ( repay;t =! home-reloc,n
loan is m ?an five ye>s1 ! bal.e [+ at !
5d ( five ye>s 7f ! "d ! loan 0 made7 is
3sid]$ a new loan4 ,tr1t ! \t/&+ bal.e z
a new loan on t date4 ,6det]m9e !
b5efit1 use ! prescrib$ rate 9 e6ect at
t "t4

      ,calculat+ ! employee home-
          reloc,n loan deduc;n

  ,:5 y 9clude 9 an employee's 9come a
taxa# b5efit ! employee rcvd 2c (
employ;t =a home-reloc,n loan1 he or %e
c deduct :i*"e (! foll[+ am.ts is less3
    --! b5efit calculat$ =! home-reloc,n
      loan us+ ! =mula f.d 9        #aac
               ,*apt] #c            b#ba
      8,loans rcvd 2c ( employ;t0 on
      page #ag2
    --! 9t]e/ 7calculat$ at ! prescrib$
      rates7 z if ! home-reloc,n loan 7
      = 4#be1jjj2 or
    --! b5efit t y 9clud$ 9 ! employee's
      9come = loans rcvd 2c ( employ;t 9
      ! ye>4
  ,5t] ! result 9 ! 8,o!r 9=m,n0 >ea "u
code #cg at ! bottom (! employee's ,t#d
slip4 ,? is ! am.t ! employees c deduct
on _! returns z 8,employee home-reloc,n
loan deduc;n40

,note
  ,! deduc;n =! home-reloc,n loan is
  only availa# =! f/ .five .ye>s (!
  loan4





                                    #aad
       ,municipal (fic]'s exp5se    c#ba
                 all[.e

  ,a municipal corpor,n or bo>d may pay
a non-a3.ta# exp5se all[.e 6an elect$
(fic] 6p]=m ! duties ( t (fice4
  ,if ! exp5se all[.e is .m .?an ."o-
?ird (! (fic]'s sal>y & all[.es1 !
excess am.t is a taxa# b5efit4 ,5t] x 9
box #ad 8,employ;t 9come0 & 9 ! 8,o!r
9=m,n0 >ea "u code .#dj at ! bottom (!
employee's ,t#d slip4
  ,if ! exp5se all[.e is ..n m ?an ."o-
?ird (! (fic]'s sal>y & all[.es1 d n
9clude ? am.t 9 box #ad 8,employ;t
9come0 or 9 ! 8,o!r 9=m,n0 >ea "u code
#dj at ! bottom (! employee's ,t#d slip4
  ,9 ei (! abv situ,ns1 y h 6id5tify !
non-taxa# por;n (! all[.e 05t]+ !
correspond+ am.t 9 ! 8,o!r 9=m,n0 >ea "u
code #gj at ! bottom (! employee's ,t#d
slip4
  ,"! is no ,,gst/,,hst 69clude 9 !
value ( ? type ( all[.e4
                                    #aae
               ,*apt] #c            d#ba
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#bib1 ,tax,n ( ,elect$ ,(fic]s (
,9corporat$ ,municipalities1 ,s*ool
,bo>ds1 ,municipal ,-mis.ns & ,simil>
,bodies4

,payroll deduc;ns
  ,": ! all[.e is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4
  ,an elect$ municipal (fic]'s exp5se
  all[.e is n 9sura#--d n deduct ;,,ei
  premiums4

                 ,p>k+

  ,employ]-provid$ p>k+ g5],y 3/itutes a
taxa# b5efit 6! employee1 :e!r or n !
employ] [ns ! lot4 ,! am.t (! b5efit is
bas$ on ! fair m>ket value (! p>k+ .m9us
any pay;t ! employee makes 6use ! space4
  ,9clude ,,gst/,,hst 9 ! value ( ? type
( b5efit4
  ,if y _c det]m9e ! fair m>ket value1 d
n add a b5efit 6! employee's        #aaf
               ,*apt] #c            e#ba
remun],n4 ,? cd happ5 9 ! foll[+
situ,ns3
    --a busi;s op]ates f a %opp+ c5tre
      or 9du/rial p>k ": p>k+ is availa#
      6bo? employees & non-employees2 or
    --an employ] provides scram# p>k+
      7"! >e few] spaces ?an "! >e
      employees :o require p>k+ &!
      spaces >e availa# on a f/-come1
      f/-s]v$ basis74
  ,if ! employee has a 4abil;y1 ! p>k+
b5efit is g5],y n taxa#4 ,see 8,4abil;y-
relat$ employ;t b5efits0 on page #ad4
  ,"! is no taxa# b5efit = employees :5
! two foll[+ 3di;ns >e met3
    --y provide p>k+ 6yr employees =
      busi;s purposes2 &
    --employees .regul>ly h 6use _! [n
      automobiles or "os y usu,y supply
      6p]=m _! duties4
  ,6det]m9e if an employee has rcvd a
b5efit1 ea* case m/ 2 exam9$ bas$ on !
facts4 ,if y >e n sure if employ]-
                                    #aag
               ,*apt] #c            f#ba
provid$ p>k+ is a taxa# b5efit1 3tact
any tax s]vices (fice4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4
-------------------------------------#bb
      ,premiums "u a private h1l?
              s]vices plan

  ,if y make 3tribu;ns 6private h1l?
s]vices plans 7s* z m$ical or d5tal
plans7 = employees1 "! is no taxa#
b5efit 6! employees4
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#cci1 ,m1n+ ( 8,private ,h1l?
,s]vices ,plan40

                                    #aah
               ,*apt] #c            a#bb
,payroll deduc;ns
  ,d n deduct ,,cpp 3tribu;ns1 ;,,ei
  premiums1 or 9come tax f b5efits y
  provide 6employees "u private h1l?
  s]vices plans4

         ,premiums "u prov9cial
        hospitaliz,n1 m$ical c>e
       9sur.e1 & c]ta9 ,gov]n;t (
             ,canada plans

  ,y may 2 pay+ premiums or 3tribut+ 6a
prov9cial hospital or m$ical c>e 9sur.e
plan = an employee4 ,if ? is ! case1 !
am.t y pay is 3sid]$ a taxa# b5efit 6!
employee4
  ,al1 if y >e ! =m] employ] ( an
employee :o has retir$1 any am.t y pay z
a 3tribu;n 6a prov9cial h1l? s]vices
9sur.e plan =! retir$ employee is a
taxa# b5efit4 ,report ? b5efit 9 box #bh
(a ,t#d;,a slip4 ,9 ! footnotes >ea1

                                    #aai
               ,*apt] #c            b#bb
5t]3 8,box #bh1 ,m$ical premium b5efit3
4#----40 ,9 box #ch1 5t] code .#ah4
  ,any am.t t ! f$]al gov]n;t pays =
premiums "u a hospital or m$ical c>e
9sur.e plan = xs employees & _!
dep5dants s]v+ \tside ,canada is a taxa#
b5efit4 ,? al applies 6dep5dants (
memb]s (! ,,rcmp &! ,canadian ,=ces s]v+
\tside ,canada4
  ,"! is no ,,gst/,,hst 69clude 9 !
value ( ? type ( b5efit4
  ,z an employ]1 if y h 6pay am.ts 7o!r
?an =! 3tribu;n or premiums t an
employee has 6make "u ! plan7 6a
prov9cial or t]ritorial au?or;y t
adm9i/]s a hospital or m$ical 9sur.e
plan1 ! pay;ts y make >e n 3sid]$ a
taxa# b5efit 6employees4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

                                    #abj
               ,*apt] #c            c#bb
  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

       ,profes.nal memb]%ip dues

  ,if y pay profes.nal memb]%ip dues on
2half ( yr employees1 "! is no b5efit 6!
employees if y >e ! prim>y b5efici>y (!
pay;t4 ,a taxa# b5efit >ises :5 !
employee is ! prim>y b5efici>y (! pay;t4
  ,:e!r y or ! employee is ! prim>y
b5efici>y is a "q ( fact4 ,if y pay or
reimburse profes.nal memb]%ip dues 2c
memb]%ip 9 ! organiz,n or associ,n is a
3di;n ( employ;t1 we 3sid] y 6be !
prim>y b5efici>y--z a result1 "! is no
taxa# b5efit 6! employee4
  ,:5 memb]%ip is n a 3di;n ( employ;t1
! "q ( prim>y b5efici>y / has 6be
resolv$4 ,z ! employ]1 y >e responsi# =
mak+ ? det]m9,n4 ,y m/ 2 prep>$ 6ju/ify
yr posi;n if we ask y 6d s4         #aba
               ,*apt] #c            d#bb
  ,9 all situ,ns ": y pay or reimburse
an employee's profes.nal memb]%ip dues
&! prim>y b5efici>y is ! employee1 "! is
a taxa# b5efit 6! employee4
  ,y h 69clude any applica# ,,gst/,,hst
9 ! value ( s* a b5efit4
  ,= m 9=m,n1 see \r ,te*nical ,news
,no4 #ae & ,9t]pret,n ,bullet9 ,,it-
#aeh1 ,employees' ,profes.nal ,memb]%ip
,dues4

,note
  ,y %d advise yr employees t !y _c
  deduct f _! employ;t 9come profes.nal
  dues pd or reimburs$ 0y4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4          #abb
        ,recre,nal facilities &     e#bb
               club dues

  ,if y provide or pay =a recre,nal
facil;y = employees1 s* z an ex]cise
room1 swimm+ pool1 or gymnasium1 or if y
pay = _! memb]%ips 6a busi;s or
profes.nal club 7t op]ates fit;s1
recre,nal1 sports1 or d9+ facilities =!
use ( _! memb]s b _! prim>y purpose is
"s?+ o!r ?an recre,n71 yr employees rcv
a taxa# b5efit4
  ,? o3urs :5 y subsidize1 pay1 or
reimburse ! co/ (! memb]%ip = employees4
,h["e1 ! use (! facil;y or club does n
give rise 6a taxa# b5efit 6! employees 9
any (! foll[+ situ,ns3
    --,y provide an in-h\se recre,nal
      facil;y or pay an organiz,n
      6provide recre,nal facilities &!
      facil;y or memb]%ip is availa#
      6all employees4 ,? applies :e!r y
      provide ! facilities free ( *>ge
      or =a m9imal fee4
                                    #abc
               ,*apt] #c            f#bb
      ,if y supply recre,nal facilities
      6a select gr\p or category (
      employees = free or =a m9imal fee
      :ile o!r employees h 6pay ! full
      fee1 we 3sid] t a taxa# b5efit is
      3f]r$ 6! employees :o d n h 6pay !
      full fee4
    --,y make an >range;t )a facil;y
      6pay a fee =! use (! facil;y1 &!
      memb]%ip is ) y & n ! employee4
-------------------------------------#bc
    --,x c 2 cle>ly %[n t memb]%ip 9 a
      club or recre,nal facil;y is
      .pr9cip,y = yr advantage r ?an !
      employee's4
  ,if y reimburse yr employees1 up 6a
set maximum1 =! memb]%ip dues 9 a
recre,nal facil;y ( _! *oice1 ! employee
rcvs a taxa# b5efit4 ,x is ! employee :o
has pd =! memb]%ip1 [ns x1 & has sign$
"s k9d ( 3tract )! -pany provid+ !
facil;y4

                                    #abd
               ,*apt] #c            a#bc
  ,y m/ 9clude ,,gst/,,hst 9 ! value (!
taxa# recre,nal facil;y & club dues4
  ,if y pay or reimburse ! employee =
exp5ses 9curr$ = food & b"eages at a
re/aurant1 d9+ room l\nge1 banquet hall1
or 3f];e room (a recre,nal facil;y or
club1 ! employee rcvs a taxa# b5efit4
,9clude ,,gst/,,hst 9 ! value (! b5efit4
  ,= m 9=m,n1 see 9t]pret,n bullet9s
,,it-#dgj1 ,employees' ,fr+e ,b5efits1 &
xs ,special ,rel1se1 & ,,it-#adh1
,recre,nal ,prop]ties & ,club ,dues4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4


                                    #abe
        ,regi/]$ retire;t sav+s     b#bc
            plans 7,,rrsp's7

  ,3tribu;ns y make 6an employee's
,,rrsp & ,,rrsp adm9i/r,n fees t y pay
on 2half ( yr employee >e 3sid]$ 6be a
taxa# b5efit 6! employee4 ,? does n
9clude an am.t y )held f ! employee's
remun],n & 3tribut$ =! employee4
  ,if ,,gst/,,hst applies 6! adm9i/r,n
fees1 9clude x 9 ! value (! b5efit4

,payroll deduc;ns
  ,,rrsp taxa# b5efits >e p5.na# &
  9sura#4 ,deduct ,,cpp 3tribu;ns &
  ;,,ei premiums4

  ,yr 3tribu;ns 6! employee's ,,rrsp >e
  3sid]$ non-ca% b5efits & >e n 9sura# 9
  cases ": ! employees _c )draw ! am.ts
  f a gr\p ,,rrsp until !y retire or
  c1se 6be employ$4

  ,": y all[ ! employee 6)draw ,,rrsp
  funds "u ! ,home ,buy]s ,plan     #abf
               ,*apt] #c            c#bc
  or ,lifel;g ,le>n+ ,plan1 we / 3sid] !
  3tribu;ns 6be non-ca% b5efits4

  ,al? ! b5efit is taxa# & has 6be
  report$ on ! ,t#d slip1 y d n h
  6deduct 9come tax at s\rce on !
  3tribu;ns y make 6employees' ,,rrsp's4
  ,h["e1 y m/ h r1sona# gr.ds 62lieve t
  ! employee c deduct ! 3tribu;n =! ye>4

             ,secur;y op;ns

  ,:5 a corpor,n agrees 6sell or issue
xs %>es 6employees1 or :5 a mutual fund
tru/ grants op;ns 6employees 6acquire
tru/ units1 ! employees may rcv a taxa#
b5efit4 ,! taxa# b5efit is ! di6];e 2t !
fair m>ket value (! %>es or units :5 !
employees acquire !m &! am.t pd1 or 6be
pd1 = !m1 9clud+ any am.t pd =! "rs
6acquire ! %>es or units4 ,9 a4i;n1 a
b5efit c a3rue 6! employees if _! "rs "u
! agree;t 2come ve/$ 9 ano!r p]son1 or
if !y transf] or sell ! "rs4        #abg
               ,*apt] #c            d#bc
  ,! %>es or tru/ units >e 3sid]$ 6be
acquir$ :5 legal [n]%ip (! %>es has be5
transf]r$ &! v5dor has 5title;t 6rcv
pay;t4 ,9 g5]al ? wd o3ur ": ! %>es h
be5 transf]r$ 6! employee/brok] & pd =4
  ,"! is no ,,gst/,,hst 69clude 9 !
value ( ? b5efit4
  ,9clude ? b5efit 9 box #ad 8,employ;t
9come0 & 9 ! 8,o!r 9=m,n0 >ea "u code
.#ch at ! bottom (! employee's ,t#d
slip4 ,al1 2 sure 6%[ ! deduc;ns !
employee is 5titl$ 6in ! 8,o!r 9=m,n0
>ea (! ,t#d slip1 z expla9$ 9 ! re/ ( ?
sec;n4
  ,if ! employee is all[$1 & *ooses1
6def] ! taxa# b5efit until he or %e
4poses (! eligi# secur;y1 foll[ !
9/ruc;ns "u 8,def]r$ secur;y op;n
b5efit0 9clud$ 2l4
  ,= m 9=m,n on secur;y op;ns1 visit \r
,web site at
_+www.cra.gc.ca/stockoptions_: or see
,9t]pret,n ,bullet9 ,,it-#aac1 ,b5efits
6,employees--,/ock ,op;ns4          #abh
               ,*apt] #c            e#bc
,payroll deduc;ns
  ,! secur;y op;n taxa# b5efit is
  p5.na#4 ,deduct ,,cpp 3tribu;ns4 ,=!
  calcul,n (! 9come tax deduc;ns1 we
  p]mit y 6reduce ! am.t (! b5efit 0!
  #ej@3p %>e deduc;ns availa# "u
  p>agraph #aaj7#a77d7 or #aaj7#a77d4#a7
  (! ,9come ,tax ,act1 :i*"e applies4

  ,s9ce ? is a non-ca% b5efit1 x is n
  9sura#--d n deduct ;,,ei premiums4

      ,def]r$ secur;y op;n b5efit

  ,an eligi# employee :o ex]cises an
op;n c def] ! taxa# b5efit (a qualify+
acquisi;n 6be 9clud$ 9 9come until :i*"e
(! foll[+ -es f/3
    --! ye> 9 : he or %e 4poses (!
      securities2
    --! ye> 9 : he or %e dies2 or
    --! ye> 9 : he or %e 2comes a non-
      resid5t4
                                    #abi
               ,*apt] #c            f#bc
  ,a .secur;y is a %>e (! capital /ock
(a corpor,n or a unit (a mutual fund
tru/ t is a qualify+ p]son4
  ,6be 3sid]$ a qualify+ acquisi;n1 !
foll[+ 3di;ns m/ 2 met3
    --! op;n m/ 2 ei 6get eligi#
      publicly-li/$ %>es or units (a
      mutual fund tru/2
-------------------------------------#bd
    --! 3di;ns "u p>agraph #aaj7#a77d7
      =! %>es deduc;n m/ 2 met4 ,see
      ,p>agraph #aaj7#a77d7 on ? page2 &
    --! employee is n1 immly af ! op;n
      is grant$1 a specifi$ %>ehold] (!
      employ]1 ! 5t;y grant+ ! op;n1 or
      ! 5t;y ^: securities cd 2 acquir$
      "u ! op;n4
  ,a .specifi$ .%>ehold] is g5],y a
p]son :o directly or 9directly [ns
#aj@3p or m (! issu$ %>es ( any class (!
capital /ock (! corpor,n or any relat$
corpor,n4

                                    #acj
               ,*apt] #c            a#bd
  ,= an employee 6be eligi# 6def] ! am.t
(! b5efit1 all ! foll[+ 3di;ns m/ 2 met3
    --he or %e m/ file an elec;n1 9 ! =m
      (a lr1 )! qualify+ p]son 2f
      ,janu>y #af (! ye> foll[+ ! ye> 9
      : ! op;ns >e ex]cis$2
    --he or %e m/ 2 a resid5t ( ,canada
     at ! "t ! op;ns >e ex]cis$2 &
    --! specifi$ value (! secur;y m/ n 2
     m ?an ! 4#ajj1jjj annual ve/+
      limit4
  ,a .qualify+ .p]son is a corpor,n or a
mutual fund tru/ t is an employ] or !
p]son :o wd 2 requir$ 6file an 9=m,n
return =! acquisi;n (a secur;y4
  ,! .4#ajj1jjj .limit applies 6! value
(! secur;y op;ns t f/ 2come ex]cisa# 0!
employee .ea* .ye> & acr all secur;y
op;ns (f]$ 0! employ]4 ,! .4#ajj1jjj
.limit _c 2 c>ri$ =w>d ye> af ye>4 ,!
value (! secur;y op;n is ! fair m>ket
value (! %>e at ! "t ! op;n is grant$4
  ,! employee c revoke 8 or h] elec;n 2f
,janu>y #af (! ye> foll[+ ! ye> 9   #aca
               ,*apt] #c            b#bd
: ! op;ns >e ex]cis$ 0fil+ a writt5
revoc,n 6! elec;n )! p]son ) :om !
elec;n 0 fil$4 ,if ! elec;n is revok$1 !
elec;n is deem$ n"e 6h be5 made4
  ,! employee al has 6-plete & file ,=m
,t#abab1 ,/ate;t ( ,def]r$ ,secur;y
,op;ns ,b5efits1 ) 8 or h] 9come tax
return = ea* ye> he or %e has a bal.e (
def]r$ /ock op;n b5efits \t/&+4 ,y h
6a3ept ! employee elec;n 6def] ! b5efit
& a3ept ! revoc,n4
  ,report ! am.t (! def]r$ b5efit 9 !
8,o!r 9=m,n0 >ea "u code .#ec at !
bottom (! employee's ,t#d slip4 ,d n
9clude ? am.t 9 box #ad 8,employ;t
9come0 or 9 ! 8,o!r 9=m,n0 >ea "u code
#ch at ! bottom (! employee's ! ,t#d
slip4

,payroll deduc;ns
  ,! secur;y op;n b5efit t is def]r$ =
  9come tax purposes is p5.na#4 ,deduct
  ,,cpp 3tribu;ns4
                                    #acb
               ,*apt] #c            c#bd
  ,s9ce ? is a non-ca% b5efit1 x is n
  9sura#--d n deduct ;,,ei premiums4

         ,p>agraph #aaj7#a77d7

  ,g5],y1 ! employee rcvs ! b5efit 9 !
same ye> he or %e acquir$ ! %>es or
units4 ,! employee c claim a deduc;n "u
p>agraph #aaj7#a77d7 (! ,9come ,tax ,act
if ! foll[+ 3di;ns >e met3
    --a qualify+ p]son agre$ 6sell or
      issue 6! employee a %>e ( xs
      capital /ock or ! capital /ock (
      ano!r corpor,n t x does n d1l ) at
      >m's l5g?1 or agre$ 6sell or issue
      units (a mutual fund tru/2
    --! employee d1lt at >m's l5g? ) ^!
      qualify+ p]sons "r af ! agree;t 0
      made2
    --if ! secur;y is a %>e1 x is a
      prescrib$ %>e 7z def9$ 9 ! ,9come
      ,tax ,regul,ns7--if x is a unit1 x
      is a unit (a mutual fund tru/2 &
                                    #acc
               ,*apt] #c            d#bd
    --! price (! %>e or unit is n less
      ?an xs fair m>ket value :5 !
      agree;t 0 made4
  ,! deduc;n ! employee c claim is ."o-
half (! am.t (! b5efit t >ises 2c %>es 7
acquir$ or :5 "rs = %>es 7 transf]r$ or
o!rwise 4pos$ (4 ,id5tify ! am.t (!
deduc;n 05t]+ x 9 ! 8,o!r 9=m,n0 >ea "u
code .#ci at ! bottom (! employee's ,t#d
slip4

,note
  ,! e6ect ( =eign ex*ange ga9s & losses
  is irrelevant :5 det]m9+ if an
  9dividual is eligi# =! secur;y op;n
  deduc;n4

        ,p>agraph #aaj7#a77d4#a7

  ,! employee rcvs ! b5efit 9 ! ye> !
employee 4poses (! %>es1 & .n 9 ! ye> !
employee acquires !m1 if3
    --:5 ! agree;t 6sell or issue %>es
      6! employee 0 3clud$1 !       #acd
               ,*apt] #c            e#bd
      issu+ or sell+ corpor,n 0 a
      ,canadian-3troll$ private
      corpor,n2
    --! employee acquir$ %>es af ,may
      #bb1 #aihe2 &
    --! employee d1lt at >m's l5g? )!
      corpor,n or any o!r corpor,n
      9volv$ "r af ! agree;t 0 3clud$4
  ,9 ? case1 ! employee c claim a
deduc;n "u p>agraph #aaj7#a77d4#a7 (!
,9come ,tax ,act if3
    --! %>es >e 4pos$ ( 9 ! ye>2
    --! employee did n 4pose (! %>es )9
      two ye>s ( acquir+ !m2 &
    --! employee did n deduct an am.t "u
      p>agraph #aaj7#a77d7 =! b5efit4
  ,! deduc;n ! employee c claim is ."o-
half (! am.t (! b5efit =! %>es 4pos$ (4
,id5tify ! am.t (! deduc;n 05t]+ x 9 !
8,o!r 9=m,n0 >ea "u code #da at ! bottom
(! employee's ,t#d slip4


                                    #ace
               ,*apt] #c            f#bd
,note
  ,>m's l5g? ref]s 6"pies t >e n relat$
  9 any way1 o!r ?an z employ] &
  employee4
-------------------------------------#be
       ,sp\se or -mon-law "pn]'s
            travell+ exp5ses

  ,if a sp\se or -mon-law "pn]
a3ompanies an employee on a busi;s trip1
! am.t y reimburse ! employee =! sp\se
or -mon-law "pn]'s travell+ exp5ses is a
.taxa# .b5efit 6! employee4
  ,if ,,gst/,,hst applies 6! travell+
exp5ses1 y h 69clude x 9 ! value (!
b5efit4
  ,! reimburse;t is .n 3sid]$ a taxa#
b5efit if ! sp\se or -mon-law "pn] w5t
at yr reque/ & 0 mo/ly 5gag$ 9 busi;s
activities dur+ ! trip4
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#aca1 ,3v5;n ,exp5ses4

                                    #acf
               ,*apt] #c            a#be
,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

            ,subsidiz$ m1ls

  ,if y provide subsidiz$ m1ls 6an
employee 7= example1 9 an employee d9+
room or cafet]ia71 ^! m1ls >e .n 3sid]$
a taxa# b5efit if ! employee pays a
r1sona# *>ge4 ,a r1sona# *>ge is "o t
cov]s ! co/ (! food1 xs prep>,n1 &
s]vice4
  ,if ! *>ge is n r1sona#1 ! value (!
b5efit is ! co/ (! m1ls .m9us any pay;t
! employee makes4 ,9clude ! taxa# b5efit
9 box #ad 8,employ;t 9come0 & 9 ! 8,o!r
9=m,n0 >ea "u code .#cj at ! bottom (!
employee's ,t#d slip4               #acg
               ,*apt] #c            b#be
  ,if ,,gst/,,hst applies on subsidiz$
m1ls1 9clude x 9 ! value (! b5efit4 ,y h
69clude t am.t 9 ! employee's 9come )\t
3sid]+ any am.ts he or %e reimburs$ y4

,payroll deduc;ns
  ,": ! subsidiz$ m1ls b5efit is taxa#1
  x is al p5.na#4 ,h["e1 s9ce x is a
  non-ca% b5efit1 x is n 9sura#4 ,deduct
  ,,cpp 3tribu;ns & 9come tax1 b d n
  deduct ;,,ei premiums4

           ,ov]"t m1l all[.es

  ,if y provide ov]"t m1ls1 or a r1sona#
all[.e = ov]"t m1ls1 we 3sid] t "! is no
taxa# b5efit 9 ! foll[+ circum/.es3
    --! employee "ws ?ree or m h\rs (
      ov]"t "r af 8 or h] s*$ul$ h\rs (
      "w2 &
    --! ov]"t is 9frequ5t & o3a.nal 9
      nature 7less ?an ?ree "ts a week74
  ,if ov]"t o3urs on a frequ5t basis 7m
?an twice a week71 we 3sid] !       #ach
               ,*apt] #c            c#be
ov]"t m1l all[.es 6be a taxa# b5efit
s9ce !y />t 6take on ! "*i/ics ( a4i;nal
remun],n4 ,9clude ! taxa# b5efit 9 box
#ad 8,employ;t 9come0 & 9 ! 8,o!r 9=m,n0
>ea "u code .#dj at ! bottom (!
employee's ,t#d slip4

,payroll deduc;ns
  ,": ! all[.e is taxa#1 x is al p5.na#
  & 9sura#4 ,deduct ,,cpp 3tribu;ns1
  ;,,ei premiums1 & 9come tax4

        ,subsidiz$ s*ool s]vices

  ,9 remote >1s1 employ]s >e (t5
responsi# = ess5tial -mun;y s]vices t
municipalities usu,y provide4 ,if y
provide free or subsidiz$ s*ool s]vices
= yr employees' *n1 ! employees .d .n
.rcv a taxa# b5efit4 ,d n deduct ,,cpp
3tribu;ns1 ;,,ei premiums1 or 9come tax
on ^! am.ts4
  ,? does n 9clude an $uc,nal all[.e y
pay directly 6yr employees1 z       #aci
               ,*apt] #c            d#be
expla9$ 9 8,$uc,nal all[.es = *n0 on
page #ad4

      ,tool reimburse;t or all[.e

  ,if y make pay;ts 6yr employees 6(fset
! co/ ( tools t !y require 6p]=m _! "w1
! am.t (! pay;t is 3sid]$ a taxa# b5efit
& %d 2 9clud$ 9 ! employee's 9come4

,note
  ,employ$ appr5tice me*anics may 2 a#
  6deduct ! co/ ( eligi# tools pur*as$
  6e>n employ;t 9come4 ,= 9=m,n1 see
  *apt] #f (! guide call$ ,employ;t
  ,exp5ses 7,t#djdd74

,payroll deduc;ns
  ,a tool reimburse;t is taxa# & p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4
  ,x is n 9sura#--d n deduct ;,,ei
  premiums4 ,9clude any applica# ,,gst/-
  ,,hst 9 ! value ( ? b5efit4
                                    #adj
               ,*apt] #c            e#be
  ,a tool all[.e is taxa#1 p5.na# &
  9sura#4 ,deduct ,,cpp 3tribu;ns1 ;,,ei
  premiums & 9come tax4 ,"! is no
  ,,gst/,,hst 69clude 9 ! value (! tool
  all[.e4

        ,transport,n 6& f ! job

  ,if y provide an employee ) an
automobile or an all[.e = driv+ 2t home
&a regul> place ( employ;t1 ! employee
rcvs a taxa# b5efit 79clud+ any refund$
exp5ses s* z taxi f>es74
  ,any loc,n at or f : ! employee
regul>ly reports = "w or p]=ms ! duties
( employ;t is g5],y 3sid]$ a regul>
place ( employ;t4 ,if ,,gst/,,hst
applies1 y h 69clude x 9 ! value (!
b5efit4
  ,= secur;y or o!r r1sons1 "! >e "ts :5
public & private vehicles >e nei all[$
nor practical at an employ;t loc,n4 ,z a
result1 y may ne$ 6provide yr employees
) transport,n f pick-up po9ts 6t    #ada
               ,*apt] #c            f#be
loc,n4 ,? transport,n is .n a taxa#
b5efit4 ,d n deduct ,,cpp 3tribu;ns1
;,,ei premiums1 or 9come tax f ^! am.ts4
,= m 9=m,n1 see 8,bo>d1 lodg+1 &
transport,n at special "w sites & remote
"w loc,ns0 on page #ab4
-------------------------------------#bf
            ,"p-"t employee

  ,if y give a "p-"t employee a r1sona#
all[.e or reimburse;t = travell+ exp5ses
9curr$ 0! employee go+ 6& f a "p-"t job1
& y &! "p-"t employee >e d1l+ at >m's
l5g?1 y d n h 69clude ! am.t 9 !
employee's 9come4 ,? applies 9 ! foll[+
situ,ns3
    --,= t1*]s & professors :o "w "p "t
      9 a designat$ $uc,nal 9/itu;n 9
      ,canada1 provid+ s]vice 6y z a
      professor or t1*]1 &! loc,n is no
      less ?an #hj kilometres f !
      employee's home4
    --,= o!r employees1 ! "p-"t employee
                                    #adb
        _h o!r employ;t or c>ri$    a#bf
                   on
               ,*apt] #c
      a busi;s1 & he or %e did ! duties
      at a loc,n no less ?an #hj
      kilometres f .bo? ! place (!
      employee's home .&! place (! o!r
      employ;t or busi;s4

,payroll deduc;ns
  ,": ! all[.e is taxa#1 x is al p5.na#
  & 9sura#4 ,deduct ,,cpp 3tribu;ns1
  ;,,ei premiums1 & 9come tax4

            ,travell+ all[.e

          ,salesp]son & cl]gy

  ,a r1sona# travel all[.e = exp5ses o!r
?an =! use ( an automobile 7= example1
m1ls1 lodg+1 p] diem all[.e7 is n 9clud$
9 ! employee's 9come if ! all[.e 0 =
exp5ses relat$ 64*>g+ ! duties (! (fice
or employ;t &! employee is ei3
    --an ag5t sell+ prop]ty or      #adc
    negotiat+                       b#bf
      3tracts on 2half (! employ]2 or
    --a memb] (! cl]gy4
             ,o!r employees

  ,y h 69clude ^? r1sona# travel all[.es
9 ! 9come ( employees1 o!r ?an a
salesp]son or memb] (! cl]gy1 :o travel
6p]=m ! duties (! (fice or employ;t1
un.s ! all[.es >e rcvd 0! employee =
travell+ away f ! municipal;y &!
metropolitan >ea ": ! employ]'s
e/abli%;t is locat$ & ": ! employee
ord9>ily "ws or reports4
  ,= 9=m,n1 see p>agraph #dh 9
,9t]pret,n ,bullet9 ,,it-#ebb1 ,vehicle1
,travel & ,sales ,exp5ses ( ,employees4

,payroll deduc;ns
  ,": ! all[.e is taxa#1 x is al p5.na#
  & 9sura#4 ,deduct ,,cpp 3tribu;ns1
  ;,,ei premiums1 & 9come tax4


                                    #add
       ,tui;n fees1 s*ol>%ips1 &    c#bf
                burs>ies

  ,we h develop$ guidel9es on employ]-pd
$uc,nal co/s 6help y det]m9e if "! is a
taxa# b5efit = yr employees4
  ,:5 ! tra9+ is ma9ly = yr b5efit1 "!
is no taxa# b5efit :e!r or n ! tra9+
l1ds 6a degree1 diploma1 or c]tificate4
,a taxa# b5efit >ises :5 ! tra9+ is
ma9ly =! employee's b5efit4
  ,! guidel9es 3sid] ?ree broad
categories ( tra9+3
    --,specific employ;t-relat$ tra9+
     ,we g5],y 3sid] t c\rses tak5
      6ma9ta9 or upgrade employ;t-relat$
      skills >e ma9ly = yr b5efit :5 x
      is r1sona# 6assume t ! employee w
      resume 8 or h] employ;t =a r1sona#
      p]iod ( "t af he or %e -pletes !
      c\rse4

      ,= example1 tui;n fees & o!r
      associat$ co/s s* z books1 m1ls1
                                    #ade
        travel1 & a3ommod,n t y     d#bf
                  pay
               ,*apt] #c
      = c\rses l1d+ 6a degree1 diploma1
      or c]tificate 9 a field relat$ 6yr
      employee's curr5t or future
      responsibilities 9 yr busi;s >e n
      a taxa# b5efit4
    --,g5]al employ;t-relat$ tra9+
     ,we g5],y 3sid] t o!r busi;s-
     relat$ c\rses1 al? n directly
     relat$ 6yr [n busi;s1 >e tak5
      ma9ly = yr b5efit4

      ,= example1 fees y pay = /ress
      manage;t1 employ;t equ;y1 f/-aid1
      & language c\rses >e n a taxa#
      b5efit4
    --,p]sonal 9t]e/ tra9+
      ,we 3sid] t c\rses = p]sonal 9t]e/
      or te*nical skills n relat$ 6yr
      busi;s >e tak5 ma9ly =! employee's
      b5efit &1 "!=e1 >e a taxa# b5efit4
  ,if ! tui;n fees y pd 7or reimburs$7
yr employee >e a taxa# b5efit ac    #adf
6!                                  e#bf























                                    #adg
               ,*apt] #c            f#bf
guidel9es abv1 y h 69clude ! am.t 9 !
employee's 9come =! ye> y made ! pay;t4
  ,if y pd 7or reimburs$7 tui;n fees
6employees & "! is no taxa# b5efit ac 6!
guidel9es abv1 ! employees >e n 5titl$
6claim ! non-refunda# tui;n cr$it on _!
return = ^? fees4 ,!y _c claim ! $uc,n
am.t ei4 ,y %d 9=m !m ( ?4
  ,tui;n fees1 books1 & supplies y pd or
reimburs$ =a p]son relat$ 6yr employee
may al 2 a taxa# b5efit =! employee =!
ye> y made ! pay;t4
  ,a /ud5t1 dur+ or "r af employ;t ) y1
may >range ) y 6rcv a s*ol>%ip or burs>y
f y on 3di;n t ! /ud5t returns 6yr
employ;t4 ,9 ? situ,n1 ! am.t (!
s*ol>%ip or burs>y is ! /ud5t's employ;t
9come4
  ,if1 z "p ( an $uc,nal 9/itu;n1 y
provide free tui;n 6employees or _!
sp\ses or -mon-law "pn]s or *n1 9clude !
b5efit's fair m>ket value 9 ! employees'
9come4
                                    #adh
               ,*apt] #c            g#bf
  ,c]ta9 tui;n fees may 2 subject
6,,gst/,,hst4 ,if pay+ tui;n fees
results 9 a taxa# b5efit = an employee
&! fees >e subject 6,,gst/,,hst1 9clude
,,gst/,,hst 9 ! value (! b5efit4
  ,= m 9=m,n1 see \r ,te*nical ,news
,no4 #ac & 9t]pret,n bullet9s ,,it-#ge1
,s*ol>%ips1 ,fell[%ips1
-------------------------------------#bg
,burs>ies1 ,prizes1 ,rese>* ,grants &
,f9ancial ,assi/.e1 ,,it-#dgj1
,employees' ,fr+e ,b5efits1 & xs
,special ,rel1se1 ,,it-#eaf1 ,tui;n ,tax
,cr$it1 & ,9=m,n ,circul> #ge-bc1 ,tui;n
,fees & ,*>ita# ,don,ns ,pd 6,privately
,support$ ,secul> & ,religi\s ,s*ools4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4 ,if x
                                    #adi
               ,*apt] #c            a#bg
  is a non-ca% b5efit1 x is n 9sura#--d
  n deduct ;,,ei premiums4

        ,uni=ms & special clo?+

  ,employees d n rcv a taxa# b5efit :53
    --y supply !m )a 4t9ctive uni=m !y h
      6we> :ile !y c>ry \ _! employ;t
      duties2 or
    --y provide !m ) special clo?+
      79clud+ safety footwe>7 design$
      6protect !m f haz>ds associat$ )!
      employ;t4
  ,:5 y pay an a3.ta# all[.e 7":
receipts >e requir$7 6employees 6buy
uni=ms or protective clo?+1 ? am.t is
3sid]$ 6be a reimburse;t ( exp5ses & n a
taxa# b5efit4
  ,if y reimburse yr employees =! co/ (
protective clo?+ !y b"\ & !y did n h
6support _! pur*ases ) receipts1 !
reimburse;t is a .non-taxa# .b5efit if3

                                    #aej
               ,*apt] #c            b#bg
    --! law requires employees 6we> !
      protective clo?+ on ! "w site2
    --employees b"\ ! protective clo?+2
      &
    --! am.t (! reimburse;t is r1sona#4
  ,if ^! ?ree 3di;ns >e n met1 ! pay;ts
>e a .taxa# .b5efit4
  ,9clude ,,gst/,,hst 9 ! value ( ? type
( b5efit4
  ,y may pay a laundry or dry cl1n]
6cl1n uni=ms & clo?+ = yr employees or y
may pay a r1sona# all[.e 6yr employees
7:5 !y d n h 6provide a receipt74 ,y may
al reimburse ! employees = ^! exp5ses :5
!y pres5t a receipt4 ,if y d ei ( ^!1 !
am.ts y pay >e .n taxa# b5efits =!
employees4

,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,if ! taxa# b5efit is pd 9 ca%1 x is
  9sura#4 ,deduct ;,,ei premiums4   #aea
               ,*apt] #c            c#bg
  ,if x is a non-ca% b5efit1 x is n
  9sura#--d n deduct ;,,ei premiums4

     ,wage-loss replace;t plans or
          9come ma9t5.e plans

  ,if y pay a premium 6a wage-loss
replace;t plan or an 9come ma9t5.e plan
= an employee1 ! premium is a taxa#
b5efit if y pay x 6a .non-gr\p plan t
is3
    --a sick;s or a3id5t 9sur.e plan2
    --a 4abil;y 9sur.e plan2 or
    --an 9come ma9t5.e 9sur.e plan4
  ,h["e1 if y pay a premium = an
employee = s* plans t >e .gr\p .plans1 !
premium is n a taxa# b5efit =! employee4
  ,"! is no ,,gst/,,hst 69clude 9 !
value ( ? type ( b5efit4
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#dbh1 ,wage ,loss ,replace;t
,plans4

                                    #aeb
               ,*apt] #c            d#bg
,payroll deduc;ns
  ,": ! b5efit is taxa#1 x is al p5.na#4
  ,deduct ,,cpp 3tribu;ns & 9come tax4

  ,s9ce ? is a non-ca% b5efit1 x is n
  9sura#--d n deduct ;,,ei premiums4

        ,gr\p 4abil;y b5efits--
             ,9solv5t 9sur]

  ,"u subsec;n #f7#ag7 (! ,9come ,tax
,act1 a .top-up .4abil;y .pay;t 9cludes
a pay;t made 0an employ] directly 6an
9dividual 6replace all or "p (! p]iodic
pay;ts t1 2c ( an 9sur]'s 9solv5cy1 >e
no l;g] 2+ made 6! 9dividual "u a
4abil;y policy = : ! employ] made
3tribu;ns4 ,? tr1t;t all[s ! 3t9u$
deduc;n ( 3tribu;ns made 0! employee 6be
3sid]$ 9 det]m9+ ! am.t 6be 9clud$ 9 !
employee's 9come f employ;t "u p>agraph
#f7#a77f74 ,? applies 6any top-up
4abil;y pay;t made af ,augu/ #aj1 #aiid4
                                    #aec
               ,*apt] #c            e#bg
  ,a .4abil;y .policy is a gr\p 4abil;y
9sur.e policy t provides p]iodic pay;ts
69dividuals = lo/ employ;t 9come4




















                                    #aed
























                                    #aee
       ,*apt] #d--,h\s+ & travel     #bh
         assi/.e b5efits pd 9 a
             prescrib$ z"o

  ,? *apt] applies 6y if y meet .bo? (!
foll[+ 3di;ns3
    --y >e an employ] or a ?ird-"py pay]
      :o provides employ;t b5efits =
      bo>d1 lodg+1 transport,n1 or
      travel assi/.e2 &
    --y provide ^! b5efits 6employees :o
      "w or live 9 loc,ns t >e 9
      .prescrib$ .z"os = purposes (!
      nor!rn resid5ts deduc;ns4
  ,! public,n call$ ,nor!rn ,resid5ts
,deduc;ns--,places 9 ,prescrib$ ,z"os
7,t#djci7 3ta9s a li/ ( places 9
prescrib$ nor!rn z"os & prescrib$
9t]m$iate z"os4
  ,? *apt] does n apply 6y if yr
employees >e at a special "w site or a
remote "w loc,n t .is .n 9 a prescrib$
z"o4 ,^! situ,ns >e cov]$ on page #ab4

                                    #aef
        ,a3ommod,n or utilities     a#bh
           provid$ 0! employ]

  ,if y provide a3ommod,n or utilities
free ( *>ge 6yr employees1 ! me?od y use
6det]m9e ! value (! b5efit dep5ds on
:e!r or n ! place 9 a prescrib$ z"o has
a develop$ r5tal m>ket4

        ,places ) develop$ r5tal
                 m>kets

  ,"s cities & t[ns 9 prescrib$ z"os h
develop$ r5tal m>kets4 ,:5 t is ! case1
y base ! value ( any r5t or util;y y
provide on xs fair m>ket value4
  ,! cities & t[ns 9 prescrib$ z"os t h
develop$ r5tal m>kets >e3
  ,:itehorse2 ,=t ,mc,murray2 ,labrador
  ,c;y2 ,yell[knife2 ,gr&e ,prairie2
  ,wabu%2 ,dawson ,creek2 ,?ompson2 ,=t
  ,/4 ,john


                                    #aeg
       ,places )\t develop$ r5tal   b#bh
                 m>kets

  ,9 places 9 prescrib$ z"os )\t
develop$ r5tal m>kets1 y h 6use o!r
me?ods 6set a value on ! h\s+ b5efit4 ,!
me?od y use dep5ds on :e!r y [n ! dwell+
or r5t x f a ?ird "py4
  ,if y provide bo? r5t & utilities & c
calculate _! co/ z sep>ate items1 y h
6det]m9e _! value sep>ately4 ,!n add bo?
items 6get ! value (! h\s+ b5efit4 ,if
yr employee reimburses y = all or "p ( 8
or h] r5t or utilities1 det]m9e ! b5efit
z expla9$ 2l4 ,!n subtract any am.t
reimburs$ 0yr employee & 9clude ! am.t t
rema9s 9 8 or h] 9come4

             ,dwell+s y [n

  ,if y [n a dwell+ t y provide r5t-free
6yr employee1 report z r5t :i*"e (!
foll[+ am.ts is less3
    --! fair m>ket value (! r5t2 or
    --! ceil+ am.t4                 #aeh
ds,*apt] #d                         c#bh
  ,if y provide utilities us+ equip;t t
y [n 7= example1 electric;y f a
g5]ator71 report z utilities :i*"e (!
foll[+ am.ts is less3
    --! fair m>ket value (! utilities2
      or
    --! ceil+ am.t4

      ,dwell+s y r5t f a ?ird "py

  ,if y r5t a dwell+ f a ?ird "py &
provide x r5t-free 6yr employee1 report
z r5t :i*"e (! foll[+ am.ts is less3
    --! am.t y pay ! ?ird "py2 or
    --! ceil+ am.t4
  ,simil>ly1 ! am.t y h 6report =
utilities is :i*"e (! foll[+ am.ts is
less3
    --! am.t y pay ! ?ird "py2 or
    --! ceil+ am.t4



                                    #aei
l[a# ceil+ am.ts                    d#bh

  ,"! >e all[a# ceil+ am.ts = di6]5t
types ( a3ommod,n4 ,^! ceil+ am.ts c
help det]m9e ! value (! h\s+ b5efit t y
provide 9 places 9 prescrib$ z"os t d n
h develop$ r5tal m>kets4
  ,!y >e 3sid]$ 69clude any applica#
,,gst/,,hst1 s y d n h 6calculate ?
am.t4 ,if ! am.t (! h\s+ b5efit y report
is bas$ on ! fair m>ket value1 y h
6calculate & report any ,,gst/,,hst t
applies4 ,if ! total (! fair m>ket value
plus ,,gst/,,hst is m ?an ! all[a# ceil+
am.t1 report ! all[a# ceil+ am.t z !
h\s+ b5efit4
  ,! public,n call$ ,ceil+ ,am.ts =
,h\s+ ,b5efits ,pd 9 ,prescrib$ ,z"os
7,,rc#djed7 li/s ! ceil+ am.ts = r5t &
utilities4

,note
  ,if m ?an "o employee o3upies ! same
  dwell+1 prorate ! h\s+ b5efit =! numb]
  ( o3upants 9 ! dwell+4            #afj
            ,bo>d1 lodg+1 &         e#bh
      transport,n at a special "w
                  site

  ,if an employee rcvd a b5efit or an
all[.e = "w+ at a special "w site t is
exclud$ f 9come1 ? am.t may a6ect 8 or
h] claim =! nor!rn resid5cy deduc;n4
  ,if ! employee "w$ at a special "w
site 9 a place 9 a prescrib$ z"o &
ma9ta9$ 8 or h] pr9cipal place ( resid;e
9 a place \tside (a prescrib$ z"o1 y w h
6id5tify1 on ! employee's ,t#d or ,t#d
,a slip1 any
-------------------------------------#bi
exempt por;n (! bo>d & lodg+ b5efit or
all[.e4
  ,9 ! 8,o!r 9=m,n0 >ea (! ,t#d slip1
5t] code #ca &! exempt por;n t is relat$
6"w sites t >e )9 #cj kilometres f !
ne>e/ urban >ea hav+ a popul,n ( at l1/
#dj1jjj p]sons4 ,d n 9clude ? 9 box #ad
8,employ;t 9come04
  ,if y >e a ?ird-"py pay] & >e -plet+ a
,t#d;,a slip =! employee ( ano!r    #afa
               ,*apt] #d            a#bi
employ]1 5t] 8,special "w site 9 a
prescrib$ z"o0 &! am.t (! #cj-;km por;n
(! exclud$ b5efit 9 ! footnotes >ea4
  ,y h 6d ? ev5 ?\< y did n 9clude !
exclud$ am.t 9 9come4 ,? way1 ! employee
w h all ! 9=m,n requir$ 6correctly
calculate 8 or h] resid5cy deduc;n4

,example
  ,y pd yr employee 4#d1jjj = bo>d &
  lodg+ at a special "w site t is 9 a
  prescrib$ z"o4 ,y &! employee -plet$
  ,=m ;,,td#d1 ,decl>,n ( ,exemp;n--
  ,employ;t at ,special ,"w ,site4

  ,s9ce ! b5efit is n 9clud$ z 9come1 y
  did n 5t] ! am.t (! b5efit 9 box #ad
  8,employ;t 9come0 or 9 ! 8,o!r 9=m,n0
  >ea "u code #cj at ! bottom (!
  employee's ,t#d slip4

  ,(! 4#d1jjj y pd1 4#a1bjj relates 6a
  special "w site t 0 locat$
                                    #afb
               ,*apt] #d            b#bi
  #bg kilometres f a t[n )a popul,n (
  #dc1jjj p 7! #cj-;km por;n74

  ,y h 65t] 4#a1bjj 9 ! 8,o!r 9=m,n0 >ea
  "u code .#ca at ! bottom (! employee's
  ,t#d slip1 ev5 ?\< x 0 n 5t]$ 9 !
  8,o!r 9=m,n0 >ea "u code .#cj4 ,!
  employee w !n 5t] 4#a1bjj on 8 or h]
  ,=m ,t#bbbb1 ,nor!rn ,resid5ts
  ,deduc;ns4

,note
  ,an am.t t is n 9clud$ z 9come =
  all[.es at a remote "w loc,n does n
  a6ect ! employee's claim =! nor!rn
  resid5cy deduc;n4

        ,travel assi/.e b5efits

  ,if y provide an employee ) travel
assi/.e 9 a prescrib$ z"o1 ! b5efit is
taxa# un.s x 0 = busi;s travel4 ,!

                                    #afc
               ,*apt] #d            c#bi
travel assi/.e cd 2 = s* ?+s z vac,n1
2r1ve;t1 m$ical1 or -pas.nate r1sons4
  ,if employees travel us+ transport,n t
y [n or *>t]1 det]m9e ! value (! b5efit
0assign+ a fair m>ket value 6!
transport,n4
  ,:5 employees travel 0"s m1ns o!r ?an
air1 ! co/ ( travel may 9clude
automobile exp5ses1 m1ls1 hotel & motel
a3ommod,n1 camp+ fees1 taxi f>es1 & road
& f]ry tolls4
  ,:5 y give employees travel assi/.e
b5efits o!r ?an ca% or refunda# tickets
7s* z travel w>rants1 v\*]s1 or non-
refunda# tickets71 ! employees d n rcv
any b5efit until !y or memb]s ( _!
h\sehold take ! trip4 ,! b5efit is 9come
=! employees 9 ! ye> ! trip />ts1 & y %d
report x 9 t ye>4
  ,"! >e _m ways ( provid+ travel
assi/.e b5efits4 ,y c pay employees a
travel all[.e 2f ! trip1 s* z a c]ta9
am.t p] h\r1 or on "s o!r p]iodic basis4
,y c al make lump-sum pay;ts 6yr    #afd
               ,*apt] #d            d#bi
employees 2f or af ! trip is tak54 ,y %d
report s* pay;ts 9 yr employees' 9come 9
! ye> !y rcv !m1 no matt] :5 yr
employees or memb]s ( _! h\sehold
travel4
  ,y h 6report ^! b5efits 9 box #ad
8,employ;t 9come0 & 9 ! 8,o!r 9=m,n0 >ea
"u code .#cb at ! bottom (! employee's
,t#dd slip4
  ,if y >e a ?ird "py :o supplies travel
b5efits 6! employee ( ano!r employ]1
report ^! b5efits 9 box #bh (a ,t#d;,a
slip4
  ,an employee :o qualifies =! nor!rn
resid5ts travel deduc;n w use ? am.t
6calculate 8 or h] claim4 ,! numb] (
trips an employee c claim is limit$ 6two
p] ye>1 un.s ! trips 7 = m$ical r1sons4
,"!=e1 y h 6%[ ! value (! m$ical travel
b5efits sep>ately on ! slip1 z expla9$
on ? page4
  ,": ! travel assi/.e is a taxa#
b5efit1 9clude any applica# ,,gst/,,hst
9 ! value (! b5efit4 ,"! is no      #afe
               ,*apt] #d            e#bi
,,gst/,,hst 69clude 9 ! value (! travel
all[.es4

         ,m$ical travel assi/.e

  ,m$ical travel 9cludes any trip
employees or memb]s ( _! h\seholds take
6get m$ical s]vices t >e n availa# 9 !
>ea ": !y live4 ,m$ical travel b5efits
>e 3sid]$ 6be ! co/ ( transport,n f !
place 9 a prescrib$ z"o 6! place ":
m$ical tr1t;t is availa#4 ,m$ical travel
9cludes ! transport,n co/ ( an att5dant
if ! pati5t ne$s "o :ile travell+4
  ,y h 6id5tify ! value ( m$ical travel
b5efits y provide 6employees4 ,=a ,t#d
slip1 5t] ! m$ical por;n (! travel
assi/.e t y report$ "u code .#cb 9 !
8,o!r 9=m,n0 >ea "u code .#cc4
  ,=a ,t#d;,a slip1 5t] 9 ! footnotes
>ea 8,box #bh1 m$ical travel0 &! m$ical
por;n (! travel assi/.e t y report$ 9
box #bh4 ,9 box #ch1 5t] code .#af4
                                    #aff
               ,*apt] #d            f#bi
  ,if y d n id5tify : por;n (! b5efit 0
= m$ical travel1 we w 3sid] all travel
assi/.e z vac,n 7or o!r7 travel &!
employee w n 2 5titl$ 6claim a deduc;n =
m$ical travel4 ,9 a4i;n1 we w limit !
deduc;n =! employee &! memb]s (!
h\sehold 6two trips ea*4

,note
  ,am.ts y pay or reimburse employees =
  m$ical travel or any associat$ co/ "u
  ! t]ms (a private h1l? s]vices plan >e
  n taxa# b5efits4 ,pay;ts y make due
  6an oblig,n y h "u a collective
  agree;t may 2 3sid]$ a private h1l?
  s]vices plan4 ,^! pay;ts m/ only cov]
  exp5ses t qualify =! m$ical tax cr$it4
  ,if ? is ! case1 y %d n report !m on
  employees' ,t#d slips4
-------------------------------------#cj
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9s
  ,,it-#cci1 ,m1n+ ( 8private h1l?
  s]vices plan0 & ,,it-#eai1 ,m$ical
                                    #afg
               ,*apt] #d            a#cj
  ,exp5se & ,4abil;y ,tax ,cr$its &
  ,att5dant ,c>e ,exp5se ,deduc;n4

,payroll deduc;ns
  ,:5 travel assi/.e b5efits >e 9 ! =m (
  non-refunda# tickets or travel v\*]s1
  y d n h 6make payroll deduc;ns4 ,h["e1
  :5 y give travel assi/.e 9 ! =m ( ca%1
  we 3sid] x 6be a ca% adv.e1 & y h
  6make payroll deduc;ns4

  ,we may waive ! require;t = y 6deduct
  tax f ! full pay;t rcvd 0an employee
  :o lives 9 a prescrib$ .nor!rn z"o 7or
  f #ej@3p (! pay;t rcvd 0an employee :o
  lives 9 a prescrib$ .9t]m$iate z"o7 if
  ! employee agrees 9 writ+1 :5 he or %e
  rcvs ! pay;t1 6use x 5tirely = vac,n
  or m$ical travel4

  ,if ! employee does n agree1 y h
  6deduct 9come tax4 ,^! ca% pay;ts >e
  p5.na# & 9sura# :e!r or n y make tax
  deduc;ns4 ,? m1ns y h 6deduct     #afh
               ,*apt] #d            b#cj
  ,,cpp 3tribu;ns & ;,,ei premiums :e!r
  or n we h waiv$ ! require;t 6deduct
  tax4

       ,=m ;,,td#a1 ,p]sonal ,tax
            ,cr$its ,return

  ,employees :o live 9 a prescrib$ z"o
dur+ a 3t9u\s p]iod ( at l1/ six mon?s
7t 2g9s or 5ds 9 ! tax ye>7 may 2 5titl$
6claim a resid5cy deduc;n :5 fil+ _!
return4 ,z a result1 ^! employees may
reque/ a reduc;n 9 payroll deduc;ns
0-plet+ ! back ( ,=m ;,,td#a1 ,p]sonal
,tax ,cr$its ,return4
  ,! resid5cy deduc;n is equal 6:i*"e is
less3
    --"o-fif? 7or #bj@3p7 ( _! net 9come
      =! ye>2 or
    --! resid5cy am.t !y c claim4

,note
  ,employees _c claim a resid5cy am.t =
  bo? ! pr9cipal place ( resid;e    #afi
               ,*apt] #d            c#cj
  &! special "w site =! same p]iod1 ev5
  if !y >e bo? locat$ 9 prescrib$ z"os4

  ,= #bjje1 employees liv+ 9 a prescrib$
.nor!rn z"o c claim ! total (3
    --a basic resid5cy am.t ( 4#g.ej p]
      "d = ea* "d !y live 9 ! prescrib$
      nor!rn z"o2 &
    --an a4i;nal resid5cy am.t ( 4#g.ej
      p] "d = ea* "d !y live 9 & ma9ta9
      a dwell+ 9 t >ea1 if dur+ t "t no
      "o else is claim+ a basic resid5cy
      am.t = liv+ 9 ! same dwell+ =!
      same p]iod4
  ,= #bjje1 employees liv+ 9 a prescrib$
.9t]m$iate z"o c claim #ej@3p (! total
(! abv am.ts4

,note
  ,employees :o rcv bo>d & lodg+ b5efits
  f employ;t at a special "w site 9 a
  prescrib$ z"o h 6reduce _! resid5cy
  am.t 0! value (! #cj-;km por;n (!
  b5efit !y rcv if !y ma9ta9 a      #agj
               ,*apt] #d            d#cj
  pr9cipal resid;e t is n 9 a prescrib$
  z"o4 ,! #cj-;km por;n (! exclud$
  b5efit w 2 %[n 9 ! 8,o!r 9=m,n0 >ea "u
  code .#ca at ! bottom (! employee's
  ,t#d slip4 ,see 8,bo>d1 lodg+1 &
  transport,n at a special "w site on
  page #bh4

  ,6calculate ! am.t ( tax y %d deduct
if an employee is claim+ a resid5cy
deduc;n on ,=m ;,,td#a3
    --reduce ! resid5cy am.t 0#ej@3p if
      ! employee lives 9 a prescrib$
      .9t]m$iate z"o 7if ! 3di;ns 9 !
      abv note apply1 reduce ! resid5cy
      am.t 0! #cj-;km por;n (! exclud$
      bo>d & lodg+ b5efits f employ;t at
      a special "w site72
    --divide ! employee's net deduc;n =!
      ye> 7am.t on ! back (! ;,,td#a =m
      m9us ! abv adju/;ts7 0! numb] (
      pay p]iods 9 ! ye>2

                                    #aga
               ,*apt] #d            e#cj
    --subtract ! result f 8 or h] gross
      e>n+s = ea* pay p]iod2 &
    --ref] 6! tax ta#s t apply4




















                                    #agb
























                                    #agc
          ,*apt] #e--,remitt+        #ca
        ,,gst/,,hst on employee
                b5efits

  ,? *apt] w help y famili>ize yrf )!
,,gst/,,hst tr1t;t ( employee b5efits4
  ,! ,canada ,rev5ue ,ag5cy is responsi#
= adm9i/]+ ,,gst/,,hst4 ,h["e1 z a
result ( an agree;t 2t ! gov]n;ts (
,canada & ,quebec1 ,rev5u ,qu@ebec
adm9i/]s ,,gst/,,hst 9 t prov9ce4 ,if yr
busi;s is locat$ 9 ,quebec1 3tact a
,rev5u ,qu@ebec (fice = 9=m,n on !
,,gst/,,hst tr1t;t ( employee b5efits4

           ,employee b5efits

  ,sal>ies1 wages1 -mis.ns1 & o!r ca%
remun],n 79clud+ gratuities7 y pay
6employees >e n subject 6,,gst/,,hst4
,h["e1 non-m"ot>y m1ns ( -p5sat+
employees1 -monly ref]r$ 6z fr+e or
employee taxa# b5efits1 may 2 subject
6,,gst/,,hst4 ,=! mo/ "p1 ! ,,gst/,,hst
                                    #agd
               ,*apt] #e            a#ca
tr1t;t ( ^! b5efits is bas$ on _! tr1t;t
"u ! ,9come ,tax ,act4
  ,g5],y1 if a b5efit is taxa# = 9come
tax purposes1 y w 2 3sid]$ 6h made a
supply (a gd or s]vice 6! employee4 ,if
! gd or s]vice t gives rise 6! taxa#
b5efit is subject 6,,gst/,,hst1 y >e
3sid]$ 6h collect$ ,,gst/,,hst on t
b5efit4 ,h["e1 "! >e situ,ns ": y w n 2
3sid]$ 6h collect$ ,,gst/,,hst on taxa#
b5efits giv5 6employees4 ,we expla9 ^!
situ,ns 2l4

      ,situ,ns ": y >e n 3sid]$ 6h
          collect$ ,,gst/,,hst

  ,y d n h 6collect ,,gst/,,hst on taxa#
b5efits provid$ 6employees 9 ! foll[+
situ,ns3
    --:5 ! gds or s]vices t give rise 6a
      taxa# b5efit >e ,,gst/,,hst,'-
      exempt or z]o-rat$2
    --:5 a taxa# b5efit results f an
                                    #age
        .all[.e 9clud$ 9 ! 9come    b#ca
                   (!
               ,*apt] #e
      employee "u p>agraph #f7#a77b7 (!
      ,9come ,tax ,act1 s* z an
     unr1sona# all[.e = automobile
      exp5ses2
    --:5 y >e re/rict$ f claim+ an 9put
      tax cr$it 7,,itc7 = ,,gst/,,hst y
      pd or [e on ! gds & s]vices : give
      rise 6! taxa# b5efit 7see 8,,itc
      re/ric;ns0 on page #cb72 &
    --:5 ! gds or s]vices t give rise 6a
      taxa# b5efit >e suppli$ \tside
      ,canada4

,example
  ,y1 z a regi/rant employ]1 wd l 6rew>d
  an employee = \t/&+ p]=m.e1 & h agre$
  6pay =! hotel a3ommod,n1 & ?ree m1ls a
  "d1 = "o week1 9 ,london1 ,5gl&4 ,an
  am.t w 2 9clud$ 9 ! 9come (! employee
  z a taxa# b5efit4 ,h["e1 y w n 2
  3sid]$ 6h collect$ tax ) respect 6!
  8b5efit0 provid$ 6! employee      #agf
s9ce !                              c#ca
  supplies 7 made \tside ( ,canada4






















                                    #agg
               ,*apt] #e            d#ca
  ,9 a4i;n1 if ! taxa# b5efit is =! /&by
*>ge or op]at+ co/ b5efit ( an
automobile or aircraft1 y d n h 6collect
,,gst/,,hst on ? b5efit 9 ! foll[+
situ,ns3
    --y ..>e an 9dividual or ."pn]%ip &!
      pass5g] vehicle or ! aircraft t y
      h .b"\ is us$ less ?an #ij@3p 9 !
     -m]cial activities (! busi;s2
    --y ..>e n an 9dividual1 a "pn]%ip1
      or a f9ancial .9/itu;n &! pass5g]
      vehicle or aircraft t y .b"\ is
      us$ #ej@3p or less 9 ! -m]cial
      activities (! busi;s2
    --y ..>e a f9ancial .9/itu;n & elect
      6tr1t ! pass5g] vehicle or
      aircraft y .l1se or .h .b"\ z 2+
      us$ exclusively 9 non-comm]cial
      activities (! busi;s 7see ,note72
      or
    --y ..>e n a f9ancial .9/itu;n & y
      .l1se ! pass5g] vehicle or
      aircraft : y use #ej@3p or m 9
                                    #agh
        non-comm]cial activities    e#ca
                   (!
               ,*apt] #e
      busi;s1 & y elect 6tr1t x z 2+ us$
      #ij@3p or m 9 s* non-comm]cial
      activities4

,note
  ,6make ? elec;n1 -plete ,=m ,,gst#cj1
  ,elec;n = ,pass5g] ,vehicles or
  ,aircraft 6be ,deem$ 6be ,us$
  ,exclusively 9 ,non-,comm]cial
  ,activities1 or /ate 9 writ+ ! 9=m,n
  requir$ on ! =m4 ,y d n h 6file ? =m
  or /ate;t1 b y m/ keep x ) yr records
  = audit purposes4 ,= m 9=m,n ab ?
  elec;n1 3tact any tax s]vices (fice or
  tax c5tre4

      ,:5 >e y 3sid]$ 6h collect$
              ,,gst/,,hst8

  ,y >e 3sid]$ 6h collect$ ,,gst/,,hst
on a taxa# b5efit subject 6,,gst/,,hst
at ! 5d ( ,febru>y 9 ! ye> foll[+   #agi
! ye> 9 : y provid$ ! b5efit 6!     f#ca
employee4 ,? corresponds )! d1dl9e =
calculat+
               ,*apt] #e
employee taxa# b5efits = 9come tax
purposes &= issu+ ,t#d slips4
  ,= example1 = taxa# b5efits y provid$
6yr employees dur+ ! #bjje tax ye>1 y >e
3sid]$ 6h collect$ ,,gst/,,hst at ! 5d (
,febru>y #bjjf4 ,y h 69clude ? am.t 9 yr
,,gst/,,hst return =! report+ p]iod t
9cludes ! la/ "d ( ,febru>y #bjjf4

,example
  ,y >e a ,,gst/,,hst regi/rant & h a
  mon?ly report+ p]iod4 ,at ! 5d (
  ,febru>y #bjjf1 y calculat$ ! total
  taxa# b5efits provid$ 6yr employees =
  #bjje1 9clud+ any ,,gst & ,,pst1 or
  ,,hst4 ,y >e 3sid]$ 6h collect$
  ,,gst/,,hst on ! taxa# b5efits at ! 5d
  ( ,febru>y #bjjf4 ,9 yr ,febru>y #bjjf
  ,,gst/,,hst return1 y h 69clude !
  ,,gst/,,hst relat+ 6! taxa# b5efits
  provid$ 6yr employees 9 #bjje4    #ahj
,y h                                g#ca
  6file ? return 0! 5d ( ,m>* #bjjf4






















                                    #aha
       ,h[ d y calculate ! am.t (    #cb
       ,,gst/,,hst y >e 3sid]$ 6h
               collect$8

  ,! am.t ( ,,gst/,,hst t y >e 3sid]$ 6h
collect$ on a taxa# b5efit is calculat$
z a p]c5tage (! value (! b5efit =
,,gst/,,hst purposes4

     ,value (! b5efit = ,,gst/,,hst
                purposes

  ,! value (! b5efit = ,,gst/,,hst
purposes is ! total (! foll[+ two am.ts3
    --! am.t report$ on ! ,t#d or
      ,t#d;,a slip =! b5efit2 &
    --if ! taxa# b5efit is =a ./&by
      .*>ge or ! ..op]at+ co/ ( an
      .automobile1 ! am.t1 if any1 t !
      employee or ! employee's relative
      reimburs$ y = t b5efit4

,notes
  ,:5 an employee or an employee's
  relative has reimburs$ an am.t    #ahb
               ,*apt] #e            a#cb
  equal 6! 5tire taxa# b5efit =a /&by
  *>ge or ! op]at+ co/ ( an automobile
  &1 z a result1 no b5efit is report$ on
  ! ,t#d slip1 ! value (! b5efit =
  ,,gst/,,hst purposes is equal 6! am.t
  (! reimburse;t4

  ,h["e1 :5 an employee or an employee's
  relative has reimburs$ an am.t =a
  taxa# b5efit .o!r ?an =a /&by *>ge or
  ! op]at+ co/ ( an automobile1 y >e
  3sid]$ 6h collect$ an am.t equal
  6#g ov] #ajg ( ,,gst or #ae ov] #aae (
  ,,hst on ? reimburse;t4 ,9 ? situ,n1 y
  h 69clude ,,gst/,,hst relat+ 6?
  reimburse;t 9 yr ,,gst/,,hst return =!
  report+ p]iod t 9cludes ! date (!
  reimburse;t4

        ,am.t ( ,,gst/,,hst y >e
           3sid]$ 6h collect$

  ,! am.t ( ,,gst/,,hst 3sid]$ 6be
collect$ dep5ds on :e!r or n x is   #ahc
               ,*apt] #e            b#cb
calculat$ = an automobile op]at+ co/
b5efit4

     ,automobile op]at+ co/ b5efits

  ,if ! la/ e/abli%;t ": yr employee
ord9>ily "w$ or 6: he or %e ord9>ily
report$ 9 ! ye> is locat$ 9 a ."picipat+
.prov9ce 7,newf.dl& & ,labrador1 ,nova
,scotia1 or ,new ,brunswick71 ! am.t (
,,hst 3sid]$ 6be collect$ is equal
6#aa@3p (! value (! b5efit = ,,gst/,,hst
purposes z calculat$ abv4
  ,if ! la/ e/abli%;t ": yr employee
ord9>ily "w$ or 6: he or %e ord9>ily
report$ 9 ! ye> is locat$ 9 a .non-
"picipat+ .prov9ce 7! re/ ( ,canada71 !
am.t ( ,,gst 3sid]$ 6be collect$ is
equal 6#e@3p (! value (! b5efit =
,,gst/,,hst purposes4



                                    #ahd
            ,b5efits o!r ?an        c#cb
         automobile op]at+ co/

  ,if ! la/ e/abli%;t ": yr employee
ord9>ily "w$ or 6: he or %e ord9>ily
report$ 9 ! ye> is locat$ 9 a ."picipat+
.prov9ce 7,newf.dl& & ,labrador1 ,nova
,scotia1 or ,new ,brunswick71 ! am.t (
,,hst 3sid]$ 6be collect$ is equal
6#ad ov] #aad (! value (! b5efit =
,,gst/,,hst purposes z calculat$ abv4
  ,if ! la/ e/abli%;t ": yr employee
ord9>ily "w$ or 6: he or %e ord9>ily
report$ 9 ! ye> is locat$ 9 a .non-
"picipat+ .prov9ce 7! re/ ( ,canada71 ?
am.t is equal 6#f ov] #ajf (! value (!
b5efit = ,,gst/,,hst purposes4

       ,9put tax cr$its 7,,itc's7

  ,z a regi/rant1 y c claim an ,,itc
6recov] ,,gst/,,hst y pd or [e on !
pur*ases & op]at+ exp5ses relat$ 6yr
-m]cial activities4 ,g5],y1 -m]cial
activities 9clude ! supply (        #ahe
               ,*apt] #e            d#cb
taxa# gds & s]vices4 ,taxa# gds &
s]vices >e ^? t >e taxa# at ! rates (
#ae@3p1 #g@3p1 & #j@3p4 ,= m 9=m,n ab
:at >e 3sid]$ 6be -m]cial activities1
see ! public,n call$ ,g5]al ,9=m,n =
,,gst/,,hst ,regi/rants 7,,rc#djbb74
  ,= employee b5efits1 y c usu,y claim
an ,,itc =! ,,gst/,,hst y pd or [e on
gds & s]vices y supply 6yr employees or
_! relatives z a b5efit relat$ 6yr
-m]cial activities4 ,h["e1 9 "s situ,ns1
y w n 2 a# 6claim an ,,itc =! ,,gst/-
,,hst y pd or [e = b5efits y gave 6yr
employees4 ,= 9=m,n on ^! situ,ns1 r1d !
re/ ( ? sec;n4

            ,,itc re/ric;ns

  ,rememb]1 if y _c claim an ,,itc =
,,gst/,,hst y pd or [e =a taxa# b5efit1
y >e n 3sid]$ 6h collect$ ,,gst/,,hst &1
z a result1 y d n h 6remit ,,gst/,,hst
on t b5efit4
                                    #ahf
            ,club memb]%ips         e#cb

  ,y may pay or reimburse memb]%ip fees
or dues = an employee or an employee's
relative = any club ^: ma9 purpose is
6provide d9+1 recre,nal1 or sport+
facilities4 ,9 s* cases1 y _c claim an
,,itc =! ,,gst/,,hst y pd or [e1 reg>d.s
( :e!r ! club memb]%ip fees or dues >e a
taxa# b5efit 6! employee = 9come tax
purposes4

         ,exclusive p]sonal use

  ,y _c claim an ,,itc = ,,gst/,,hst y
pd or [e on gds or s]vices y acquire1
import1 or br+ 96a "picipat+ prov9ce =!
exclusive p]sonal 3sump;n1 use1 or
5joy;t 7#ij@3p or m7 ( an employee or an
employee's relative4
  ,h["e1 y c claim an ,,itc 9 ! foll[+
cases3
    --,! 3sump;n1 use1 or 5joy;t (! gd
      or s]vice 0! employee or !
      employee's relative does n    #ahg
               ,*apt] #e            f#cb
      give rise 6a taxa# b5efit = 9come
      tax purposes & no am.ts 7 paya# 0!
      employee = ? b5efit4 ,! mo/ -mon
      type ( non-taxa# b5efit is mov+
     exp5ses pd 0an employ]4 ,mov+
     exp5ses t >e 3sid]$ non-taxa#
      b5efits >e 4cuss$ 9 8,mov+ exp5ses
      & reloc,n b5efits0 on page #ai4
-------------------------------------#cc
    --,dur+ ! same ,,gst/,,hst report+
      p]iod1 y make a supply (! gd or
      s]vice 6s* a p]son = 3sid],n t
      2comes due 9 t p]iod & t is equal
      6xs fair m>ket value plus
      ,,gst/,,hst4

     ,prop]ty suppli$ 0way ( l1se1
       lic;e1 or simil> >range;t

  ,y _c claim an ,,itc = ,,gst/,,hst y
pd or [e on prop]ty suppli$ 0way ( l1se1
lic;e1 or simil> >range;t t is m ?an
#ej@3p =! p]sonal 3sump;n1 use1 or
5joy;t ( "o (! foll[+ 9dividuals3   #ahh
               ,*apt] #e            a#cc
    --if y >e .an .9dividual1 yrf or
      ano!r 9dividual relat$ 6y2
    --if y >e .a ."pn]%ip1 an 9dividual
      :o is a "pn] or ano!r 9dividual :o
      is an employee1 (fic]1 or %>ehold]
      (1 or relat$ to1 a "pn]2
    --if y >e .a .corpor,n1 an 9dividual
      :o is a %>ehold] or ano!r
      9dividual relat$ 6! %>ehold]2 or
    --if y >e .a .tru/1 an 9dividual :o
      is a b5efici>y or ano!r 9dividual
      relat$ 6! b5efici>y4
  ,h["e1 y c claim an ,,itc if1 dur+ !
same ,,gst/,,hst report+ p]iod1 y make a
taxa# supply (! prop]ty 6t 9dividual =
3sid],n t 2comes due 9 t p]iod & t is
equal 6xs fair m>ket value4
  ,= m 9=m,n on ,,itc's relat+ 6employee
b5efits1 see ,,gst ,memor&um ,g#djj-c-b1
,employee & ,%>ehold] ,b5efits4



                                    #ahi
       ,prop]ty acquir$ 2f #aiia    b#cc
          or f a non-regi/rant

  ,if y acquir$ prop]ty 2f #aiia1 y did
n pay ,,gst/,,hst4 ,al1 y d n g5],y pay
,,gst/,,hst :5 y acquire prop]ty f a
non-regi/rant4 ,z a result1 y _c claim
an ,,itc "u ^! circum/.es4 ,h["e1 if y
make ? prop]ty availa# 6yr employee &!
b5efit is taxa# = 9come tax purposes1 y
may / 2 3sid]$ 6h collect$ ,,gst/,,hst
on ? b5efit4

,example
  ,y b"\ a pass5g] vehicle f a non-
  regi/rant & made x availa# 6yr
  employee "?\t #bjje4 ,! pass5g]
  vehicle is us$ m ?an #ij@3p 9 !
  -m]cial activities ( yr busi;s4 ,y
  report ! value (! b5efit1 9clud+ ,,gst
  & ,,pst1 or ,,hst1 on ! employee's
  ,t#d slip4 ,= ,,gst/,,hst purposes1 y
  w 2 3sid]$ 6h collect$ ,,gst/,,hst on

                                    #aij
               ,*apt] #e            c#cc
  ? b5efit ev5 if y cd n claim an ,,itc
  on ! pur*ase (! pass5g] vehicle4

                ,summ>y

  ,! foll[+ /eps w help y det]m9e :e!r y
h 6remit ,,gst/,,hst on employee
b5efits4
  ,/ep #a--,e/abli% :e!r ! b5efit is
taxa# "u ! ,9come ,tax ,act & subject
6,,gst/,,hst 7see ! previ\s *apt]s74 ,if
! b5efit is n taxa# or is n subject
6,,gst/,,hst1 y >e n 3sid]$ 6h collect$
any ,,gst/,,hst on ! b5efit &1 z a
result1 y w n h 6remit ,,gst/,,hst on !
b5efit4
  ,/ep #b--,= ea* taxa# b5efit1 e/abli%
:e!r any (! 8,situ,ns ": y >e n 3sid]$
6h collect$ ,,gst/,,hst0 on page #ca
applies4 ,if "o ( ^! situ,ns applies1 y
>e n 3sid]$ 6h collect$ ,,gst/,,hst on ?
b5efit &1 z a result1 y w n h 6remit any
,,gst/,,hst on ! b5efit4
                                    #aia
               ,*apt] #e            d#cc
  ,/ep #c--,if y >e 3sid]$ 6h collect$
,,gst/,,hst on a taxa# b5efit1 y h
6calculate ! am.t ( ,,gst/,,hst due 7see
8,h[ d y calculate ! am.t ( ,,gst/,,hst
y >e 3sid]$ 6h collect$80 on page #cb74
  ,/ep #d--,5t] ! am.t ( ,,gst/,,hst due
on yr ,,gst/,,hst return & s5d yr
remitt.e1 if applica#1 ) yr ,,gst/,,hst
return =! report+ p]iod t 9cludes ! la/
"d ( ,febru>y #bjjf4

,note
  ,if ! ,,gst/,,hst is =a reimburse;t
  made 0an employee or an employee's
  relative1 ! am.t may 2 due 9 a di6]5t
  report+ p]iod4 ,= m 9=m,n1 see ! note
  "u 8,value (! b5efit = ,,gst/,,hst
  purposes0 on page #cb4

          ,employee does n pay
      ,,gst/,,hst on taxa# b5efits

  ,! employee does n pay ,,gst/,,hst y h
6remit on taxa# b5efits4 ,z         #aib
               ,*apt] #e            e#cc
expla9$ 9 previ\s *apt]s1 an am.t =
,,gst/,,hst has alr be5 a4$ 6! taxa#
b5efit report$ on ! employee's ,t#d
slip4
-------------------------------------#cd
               ,examples

  ,! foll[+ examples w help y apply
,,gst/,,hst rules on employee b5efits4

,example #a3 ,automobile b5efits 9 a
  non-"picipat+ prov9ce
  ,z a corpor,n regi/]$ = ,,gst/,,hst1 y
  buy a vehicle t is us$ m ?an #ej@3p 9
  -m]cial activities & is made availa#
  6yr employee dur+ #bjje4 ,! la/
  e/abli%;t ": ! employee ord9>ily
  report$ 9 ! ye> =! corpor,n 0 locat$ 9
  .,ont>io4

  ,y calculat$ a taxa# b5efit 79clud+
  ,,gst & ,,pst7 ( 4#d1hjj on ! /&by
  *>ge & an op]at+ co/ b5efit ( 4#fjj4
  ,yr employee reimburs$ y          #aic
               ,*apt] #e            a#cd
  4#a1hjj =! automobile op]at+ co/s )9
  #de "ds foll[+ ! 5d ( #bjje4 ,y did n
  9clude ? am.t z a taxa# b5efit4

  ,y claim$ an ,,itc =! pur*ase (!
  automobile & al on ! op]at+ co/s4
  ,s9ce ! b5efit is taxa# "u ! ,9come
  ,tax ,act1 & no situ,ns describ$ on
  page #ca 7": y >e n 3sid]$ 6h collect$
  ,,gst on taxa# b5efits7 apply1 y
  calculate ! ,,gst remitt.e z foll[s3

  ,/&by *>ge b5efit
,taxa# b5efit report$
  on ,t#d """""""""""""""""""""" 4#d1hjj
,,gst 3sid]$ 6h be5
  collect$ on ! b5efit  4#d1hjj
4#d1hjj "ts #f divid$
  0#ajf equals """""""""""""""" 4#bga.gj

  ,op]at+ co/ b5efit
,taxa# b5efit report$
  on ,t#d """"""""""""""" 4#fjj
                                    #aid
               ,*apt] #e            b#cd
,employee's "pial
  reimburse;t ( op]at+
  co/s """""""""""""""" 4#a1hjj
,total value (! b5efit   4#b1djj
,,gst 3sid]$ 6h be5
  collect$ on ! b5efit  4#b1djj
4#b1djj "ts #e@3p """"""""""""" 4#abj.jj
,total ,,gst 6be remitt$ on !
  automobile b5efit """"""""""" 4#cia.gj

  ,y >e 3sid]$ 6h collect$ ,,gst 9 !
  am.t ( 4#cia.gj at ! 5d ( ,febru>y
  #bjjf4 ,y h 69clude ? am.t on yr
  ,,gst/,,hst return =! report+ p]iod t
  9cludes ! la/ "d ( ,febru>y #bjjf4

,example #b3 ,automobile b5efits 9 a
  "picipat+ prov9ce
  ,us+ ! same facts z 9 ,example #a abv1
  assume t ! la/ e/abli%;t 6: ! employee
  ord9>ily report$ 9 ! ye> =! corpor,n 0
  locat$ 9 .,nova .,scotia4 ,9 ? case1 y
  wd calculate ! .,,hst remitt.e z
  foll[s3                           #aie
               ,*apt] #e            c#cd
  ,/&by *>ge b5efit
,taxa# b5efit report$
  on ,t#d """"""""""""" 4#d1hjj
,,hst 3sid]$ 6h be5
  collect$ on ! b5efit  4#d1hjj
4#d1hjj "ts #ad divid$
  0#aad """"""""""""""""""""""" 4#ehi.dg

  ,op]at+ co/ b5efit
,taxa# b5efit report$
  on ,t#d """"""""""""""" 4#fjj
,employee's "pial
  reimburse;t ( op]at+
  co/s """""""""""""""" 4#a1hjj
,total value (! b5efit  4#b1djj
,,hst 3sid]$ 6h be5
  collect$ on ! b5efit  4#b1djj
4#b1djj "ts #aa@3p """""""""""" 4#bfd.jj
,total ,,hst 6be remitt$ on !
  automobile b5efit """"""""""" 4#hec.dg

  ,y >e 3sid]$ 6h collect$ ,,hst 9 !
  am.t ( 4#hec.dg at ! 5d ( ,febru>y
  #bjjf4 ,y h 69clude ? am.t on     #aif
               ,*apt] #e            d#cd
  yr ,,gst/,,hst return =! report+ p]iod
  t 9cludes ! la/ "d ( ,febru>y #bjjf4

,example #c3 ,l;g s]vice aw>d
  ,y b"\ a wat* = 4#efj 79clud+ ,,gst &
  ,,pst1 or ,,hst7 = yr employee 6m>k !
  employee's #be ye>s ( s]vice4 ,y
  report$ a taxa# b5efit ( 4#efj 9 box
  #ad & "u code .#dj on ! employee's
  ,t#d slip4 ,y cd n claim an ,,itc 2c y
  b"\ ! wat* =! employee's exclusive
  p]sonal use & 5joy;t4 ,s9ce y _c claim
  an ,,itc1 y >e n 3sid]$ 6h collect$
  ,,gst/,,hst &1 z a result1 y w n h
  6remit ,,gst/,,hst on ! b5efit4

,example #d3 ,special clo?+
  ,y h provid$ yr employees ) safety
  footwe> design$ 6protect !m f "picul>
  haz>ds associat$ ) _! employ;t4 ,s9ce
  we d n 3sid] ! footwe> 6be a taxa#
  b5efit 6! employees = 9come tax
  purposes1 y >e n 3sid]$ 6h collect$
  ,,gst/,,hst on ! footwe> & y d    #aig
               ,*apt] #e            e#cd
  n h 6remit ,,gst/,,hst4 ,h["e1 y c
  claim an ,,itc = any ,,gst/,,hst y pd
  on ! footwe>4




















                                    #aih
























                                    #aii
              ,b5efits *>t           #ce

  ,? *>t 9dicates :e!r ! .taxa# all[.es
& b5efits 4cuss$ 9 ? guide >e subject
6,,cpp & ;,,ei )hold+s1 & %[s : codes y
%d use 6report !m on ! employee's ,t#d
slip4
  ,! *>t al 9dicates :e!r ,,gst/,,hst m/
2 9clud$ 9 ! value (! .taxa# b5efit =
9come tax purposes4 ,ca% reimburse;ts &
non-ca% b5efits >e subject 6,,gst/,,hst1
un.s !y >e = exempt or z]o-rat$
supplies4 ,ca% all[.es >e n subject
6,,gst/,,hst4

,transcrib]'s note3
  7,! foll[+ *>t is set up 9 five
  columns3
  ,column #a3 ,taxa# all[.e or b5efit
  ,column #b3 ,,cpp
  ,column #c3 ;,,ei
  ,column #d3 ,code
  ,column #e3 ,,gst/,,hst
  ,! notes >e at ! 5d (! *>t47
                                    #bjj
              ,b5efits *>t          a#ce
,automobile all[.es
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,automobile /&by *>ge & op]at+ co/
  b5efits
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #cd
  ,,gst/,,hst3 yes
,bo>d & lodg+1 ..if ca% e>n+s al .pd 9 !
  pay p]iod
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #cj
  ,,gst/,,hst3 7#a7
,bo>d & lodg+1 ..if no ca% e>n+s .pd 9 !
  pay p]iod
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #cj
  ,,gst/,,hst3 7#a7
                                    #bja
              ,b5efits *>t          b#ce
,cellul> ph"o s]vice--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes
,cellul> ph"o s]vice--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes
,*ildc>e exp5ses--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes
,*ildc>e exp5ses--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes



                                    #bjb
              ,b5efits *>t          c#ce
,c\nsell+ s]vices--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 7#b7
,c\nsell+ s]vices--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 7#b7
,4c.ts on m]*&ise & -mis.ns on sales
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes
,$uc,nal all[.es = *n
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no



                                    #bjc
              ,b5efits *>t          d#ce
,gifts1 aw>ds1 & social ev5ts--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,gifts1 aw>ds1 & social ev5ts--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes
,gr\p t]m life 9sur.e policies3
  ,employ]-pd premiums
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 no
,h\s+1 r5t-free or l[-r5t--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #cj
  ,,gst/,,hst3 7#c7


                                    #bjd
              ,b5efits *>t          e#ce
,h\s+1 r5t-free or l[-r5t--non-ca%
  ,,cpp3 yes
  ;,ei3 7#d7
  ,code3 #cj
  ,,gst/,,hst3 7#c7
,9t]e/-free & l[-9t]e/ loans 7#e7
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #cf
  ,,gst/,,hst3 no
,9t]net s]vice 7at home7--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes
,9t]net s]vice 7at home7--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes



                                    #bje
              ,b5efits *>t          f#ce
,m$ical exp5ses--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 7#f7
,m$ical exp5ses--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 7#f7
-------------------------------------#cf
,mov+ exp5ses & reloc,n b5efits--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes
,mov+ exp5ses & reloc,n b5efits--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes


                                    #bjf
              ,b5efits *>t          a#cf
,mov+ exp5ses--non-a3.ta# all[.e ov]
  4#fej
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,municipal (fic]'s exp5se all[.e 7#g7
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 no
,ov]"t m1l all[.e
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,p>k+--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes


                                    #bjg
              ,b5efits *>t          b#cf
,p>k+--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes
,premiums "u prov9cial hospitaliz,n1
  m$ical c>e 9sur.e1 & c]ta9 f$]al
  gov]n;t plans--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,premiums "u prov9cial hospitaliz,n1
  m$ical c>e 9sur.e1 & c]ta9 f$]al
  gov]n;t plans--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 no
,profes.nal fees--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 7#h7                 #bjh
              ,b5efits *>t          c#cf
,profes.nal fees--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 7#h7
,recre,nal facilities--in ca%
  ,,cpp3 yes
  ;,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes
,recre,nal facilities--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes
,recre,nal facilities--club memb]%ip
  dues
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes


                                    #bji
              ,b5efits *>t          d#cf
,regi/]$ retire;t sav+s plan 7,,rrsp7
  premiums
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,regi/]$ retire;t sav+s plan 7,,rrsp7
  premiums 3sid]$ non-ca% b5efits
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 no
,regi/]$ retire;t sav+s plan 7,,rrsp7
  adm9i/r,n fees
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 7#h7
,s*ol>%ips & burs>ies
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
                                    #baj
              ,b5efits *>t          e#cf
,secur;y op;ns 7#i7
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #ch
  ,,gst/,,hst3 no
,sp\se or -mon-law "pn]'s travell+
  exp5ses--ca% all[.e
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,sp\se or -mon-law "pn]'s travell+
  exp5ses--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes
,subsidiz$ m1ls
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #cj
  ,,gst/,,hst3 yes

                                    #baa
              ,b5efits *>t          f#cf
,travel assi/.e 9 a prescrib$ z"o 7#aj7
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #cb
  ,,gst/,,hst3 yes
,travell+ all[.es 6a "p-"t employee &
  o!r employees
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,tool all[.e
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 no
,tool reimburse;t
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes


                                    #bab
              ,b5efits *>t          g#cf
,tui;n fees--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 7#h7
,tui;n fees--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 7#h7
,uni=ms & special clo?+--in ca%
  ,,cpp3 yes
  ;,,ei3 yes
  ,code3 #dj
  ,,gst/,,hst3 yes
,uni=ms & special clo?+--non-ca%
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 yes



                                    #bac
              ,b5efits *>t          h#cf
,wage-loss replace;t or 9come ma9t5.e
  non-gr\p plan premiums
  ,,cpp3 yes
  ;,,ei3 no
  ,code3 #dj
  ,,gst/,,hst3 no

7#a7 ,! r5t por;n (! lodg+ b5efit is
  subject 6,,gst/,,hst if ! dwell+ is
  o3upi$ = .less .?an "o mon?2 ! util;y
  por;n is subject 6,,gst/,,hst un.s
  municipal;y-suppli$4
7#b7 ,c]ta9 c\nsell+ s]vices >e subject
  6,,gst/,,hst4 ,if ! s]vices y pay >e
  subject 6,,gst/,,hst1 9clude x 9 !
  value (! b5efit4
7#c7 ,! r5t por;n (! h\s+ b5efit is
  subject 6,,gst/,,hst if ! dwell+ is
  o3upi$ = .less .?an "o mon?2 ! util;y
  por;n is subject 6,,gst/,,hst un.s
  municipal;y-suppli$4
7#d7 ,if x is a non-ca% b5efit1 x is
  9sura# if x is rcvd 0! employee 9
  a4i;n 6ca% e>n+s 9 a pay p]iod4   #bad
              ,b5efits *>t          i#cf
  ,if no ca% e>n+s >e pd 9 ! pay p]iod1
  x is n 9sura#4
7#e7 ,5t] ! home reloc,n loan deduc;n "u
  code .#cg4
7#f7 ,"s m$ical exp5ses >e subject
  6,,gst/,,hst4 ,= m 9=m,n1 3tact any
  tax s]vices (fice or tax c5tre4
7#g7 ,5t] ! exempt am.t "u code .#gj4
7#h7 ,c]ta9 fees >e subject 6,,gst/-
  ,,hst4 ,if ! fees y pay >e subject
  6,,gst/,,hst1 9clude x 9 ! value (!
  b5efit4
7#i7 ,5t] ! am.t (! secur;y op;n deduc;n
  "u code .#ci or .#da1 z applica#4
7#aj7 ,5t] ! am.t ( m$ical travel
  assi/.e "u code .#cc4







                                    #bae