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Canada Revenue Agency
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Benefits and allowances

There are many types of benefits and allowances that you may have to include in an employee's income. Whether or not they are taxable depends on the type of benefit or allowance and the reason an employee or officer receives it.

Add the taxable benefits and allowances to the employee's income each pay period to determine the total amount that is subject to source deductions. The benefits and allowances may be subject to CPP contributions, EI premiums and income tax deductions.

Benefits and allowances chart

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