Taxable Benefit and Allowance
|
Deduct CPP 1
|
Deduct EI
|
Code in T4
|
Include GST/HST
|
Automobile and motor vehicle allowances - in cash
|
yes |
yes |
40 |
no |
Automobile standby charge and operating expense benefits - non-cash |
yes |
no |
34 |
yes |
Board and lodging, if cash earnings also paid |
yes |
2 |
30 |
3 |
Cellular phone service and Internet services - in cash |
yes |
yes |
40 |
yes |
Cellular phone service and Internet services - non-cash |
yes |
no |
40 |
yes |
Child care expenses - in cash |
yes |
yes |
40 |
4 |
Child care expenses - non-cash |
yes |
no |
40 |
4 |
Counselling services - in cash |
yes |
yes |
40 |
5 |
Counselling services - non-cash |
yes |
no |
40 |
5 |
Disability-related employment benefits - in cash |
yes |
yes |
40 |
6 |
Disability-related employment benefits - non-cash |
yes |
no |
40 |
6 |
Discounts on merchandise and commissions on sales - non-cash |
yes |
no |
40 |
yes |
Educational allowances for children - in cash |
yes |
yes |
40 |
no |
Employment insurance premium rebate |
yes |
yes |
40 |
no |
Gifts and awards - in cash |
yes |
yes |
40 |
no |
Gifts and awards - non-cash and near-cash |
yes |
no |
40 |
yes |
Group term life insurance policies - employer-paid premiums - non-cash |
yes |
no |
40 |
no |
Housing allowance, clergy - in cash |
7 |
yes |
30 |
no |
Housing allowance - in cash |
yes |
yes |
30 |
8 |
Housing benefit, clergy, rent-free or low-rent - non-cash |
7 |
9 |
30 |
8 |
Housing benefit, rent-free or low-rent - non-cash |
yes |
9 |
30 |
8 |
Housing loss - in cash |
yes |
yes |
40 |
no |
Interest-free and low-interest loans 10 |
yes |
no |
36 |
no |
Loans - Home purchase |
yes |
no |
36 |
no |
Loans - Home relocation |
yes |
no |
10 |
no |
Loans - Forgiven - in cash |
yes |
yes |
40 |
no |
Meals - Overtime allowances - in cash |
yes |
yes |
40 |
no |
Meals - Overtime - in cash |
yes |
yes |
40 |
yes |
Meals - Overtime - non-cash |
yes |
no |
40 |
yes |
Meals - Subsidized - non-cash |
yes |
no |
40 |
yes |
Medical expenses - in cash |
yes |
yes |
40 |
11 |
Medical expenses - non-cash |
yes |
no |
40 |
11 |
Moving expenses and relocation benefits - in cash |
yes |
yes |
40 |
yes |
Moving expenses and relocation benefits - non-cash |
yes |
no |
40 |
yes |
Moving expenses - non-accountable allowance over $650 - in cash |
yes |
yes |
40 |
no |
Municipal officer's expense allowance |
yes |
no |
12 |
no |
Parking - in cash |
yes |
yes |
40 |
no |
Parking - non-cash |
yes |
no |
40 |
yes |
Pooled registered pension plan contributions (paid to a plan not registered with the Minister of National Revenue) |
yes |
yes |
40 |
no |
Power saws and tree trimmers; rental paid by employer for employee-owned tools - in cash |
yes |
yes |
40 |
yes |
Premiums for income maintenance plans and other insurance plans ? non cash |
yes |
no |
40 |
no |
Premiums under provincial hospitalization, medical care insurance, and certain federal government plans - in cash |
yes |
yes |
40 |
no |
Premiums under provincial hospitalization, medical care insurance, and certain federal government plans - non-cash |
yes |
no |
40 |
no |
Professional membership dues - in cash |
yes |
yes |
40 |
13 |
Professional membership dues - non-cash |
yes |
no |
40 |
13 |
Recreational facilities (in house) - non-cash |
yes |
no |
40 |
yes |
Recreational facilities or club membership dues - in cash |
yes |
yes |
40 |
yes |
Registered retirement savings plan (RRSP) contributions - in cash |
yes |
14 |
40 |
no |
Registered retirement savings plan (RRSP) administration fees - non-cash |
yes |
no |
40 |
13 |
Scholarships and bursaries - in cash |
yes |
yes |
40 |
no |
Security options (cash outs) |
yes |
yes |
15 |
no |
Security options |
yes |
no |
15 |
no |
Social events - in cash |
yes |
yes |
40 |
no |
Social events - non-cash |
yes |
no |
40 |
yes |
Spouse or common-law partner's travelling expenses - in cash |
yes |
yes |
40 |
no |
Spouse or common-law partner's travelling expenses - non-cash |
yes |
no |
40 |
yes |
Tax-Free Savings Account - contributions - in cash |
yes |
14 |
40 |
no |
Tax-Free Savings Account - administration fees - non-cash |
yes |
no |
40 |
13 |
Tickets |
yes |
no |
40 |
yes |
Tool allowance - in cash |
yes |
yes |
40 |
no |
Tool reimbursement - in cash |
yes |
yes |
40 |
yes |
Transportation passes - in cash |
yes |
yes |
40 |
yes |
Transportation passes - non-cash |
yes |
no |
40 |
yes |
Transportation to and from the job - in cash |
yes |
yes |
40 |
yes |
Transportation to and from the job - non-cash |
yes |
no |
40 |
yes |
Travel assistance in a prescribed zone - in cash |
yes |
yes |
32 |
yes |
Travel assistance in a prescribed zone - non-cash |
yes |
no |
32 |
yes |
Travel allowances other employees, unreasonable |
yes |
yes |
40 |
no |
Tuition fees - in cash |
yes |
yes |
40 |
13 |
Tuition fees - non-cash |
yes |
no |
40 |
13 |
Uniforms and protective clothing - in cash |
yes |
yes |
40 |
yes |
Uniforms and protective clothing - non-cash |
yes |
no |
40 |
yes |
Utilities allowance, clergy - in cash |
7 |
yes |
40 |
no |
Utilities allowance - in cash |
yes |
yes |
40 |
no |
Utilities benefit, clergy - non-cash |
7 |
no |
40 |
8 |
Utilities benefit, rent-free or low-rent - non-cash |
yes |
no |
40 |
8 |