Taxable-Benefits-and-Allowances

Vehicle-use allowance for an employee-owned automobile, where payroll treatment depends on whether the payment is reasonable, accountable, or flat-rate.

Repayment of a business expense that payroll must distinguish from taxable allowances, benefits, and ordinary earnings.

Benefit value that Canadian payroll may need to include in income, deductions, and year-end reporting.

Taxable benefits, allowances, reimbursements, vehicle benefits, employee perks, and other non-ordinary amounts that change payroll treatment or reporting.

Payroll treatment of employer-provided accommodation and meals when board and lodging becomes a taxable benefit.

Payroll treatment of employee merchandise discounts, including when the CRA treats a discount as a taxable benefit.

Payroll treatment of employee gifts and awards, including the CRA distinction between taxable cash items and certain non-cash exemptions.

Payroll treatment of employer-paid group term life insurance premiums as a taxable benefit.

What a non-cash benefit means in Canadian payroll and why value provided as goods or services can still affect payroll and year-end reporting.

Taxable automobile benefit that can arise when the employer pays personal-use operating costs for an employer-provided automobile.

Taxable benefit that can arise when an employer-provided automobile is available for an employee's personal use.

What a taxable allowance means in Canadian payroll and how it differs from a tax-free allowance or a broader taxable benefit.