Employment Income, Non Taxable Benefits

Non – Taxable Benefits Obtained From Employment Income

Most of the benefits obtained from employment are considered to be part of your personal income. Here are some of the employment benefit exceptions

  • Money saved by using an employee discount.
  • Meals that are provided at cost.
  • Child Care as long as:
    • It is provided at your place of employment, managed directly by your employer, and made available for all employees and only for employees.
    • If you are required to travel out of town for work and you incur additional child- care costs and your employer reimburses you for it.
  • A meal allowance of up to $17.00 if you have worked overtime for two or more hours once or twice a week is not taxable.
  • Uniforms, safety gear and footwear that must be worn to do your job are not taxable.
  • Reimbursement of moving expenses for relocation is not taxable.
  • Non-cash gifts for weddings, birthdays, Christmas, work anniversaries, etc. given by an employer once a year, provided they do not exceed the value of $500 are not taxable.
  • Use of the employer’s recreational facilities, or employer-sponsored membership in a social or athletic club, if the membership is considered to primarily benefit the employer.
  • A medical exam required by the employer as a condition of employment.
  • Personal counseling sponsored by the employer for you or your family with regard to your mental or physical health, or in the case of re-employment or retirement.
  • Training required for your work paid by your employer.
  • Tuition and related fees, if the course is required for employment by your employer.
  • A per kilometer car allowance, however, a flat mileage allowance is considered a taxable benefit and should be included as income.
  • A meal allowance when you are required to be away from your workplace for at least 12 hours.
  • Room, board and transportation when you are required to be away from your home for at least 36 hours to work at another location.

You can find more information about these and other tax-free benefits by visiting CBC News – Some Workplace Benefits Come Tax Free

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