ARCHIVED SERVICES PAY DIRECTIVE : 1990-008 (05)
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Note This document has been modified. The changes are identified by a vertical line "|". Revision (|)
January 25, 1990
SUBJECT : Housing and Travel Assistance Benefits
1.1 This directive supersedes Services Pay Directive 1990-002 (01) dated January 9, 1990, which reiterated for departments and paying offices the reporting requirement for Housing and Travel Assistance Benefits to be reflected on the 1989 T4s and Relevé 1s.
Changes from the above-mentioned directive are identified by a vertical line.
2.1 This supersedes Services Pay Directive 1990-002 (01) dated January 9, 1990.
3.1 The Minister of Finance announced rules relating to the tax treatment in respect to Housing and Travel Assistance Benefits effective January 1, 1987.
NOTE : Any queries concerning the amounts may be directed to Treasury Board, Mr. Jack Loewan at 613-957-2523.
4.1 Departmental personnel offices are responsible for reporting, in letter format, to their respective paying offices the applicable amounts for 1989 to be included on the T4s and Relevé 1s for benefits as described hereunder. These should be reported to the paying offices as soon as possible once the amount is known so that it be included on the original Statement of Remuneration forms forwarded to the employee. Departmental personnel should verify, with their respective paying office, the close out date by which letters must be received in order to be included on the original Statement of Remuneration forms.
| 4.2 Housing Benefit
As code 248 "Housing Benefit" has been established for this purpose effective January 1989, Departmental personnel need not report via letters the Housing Benefit received by employees.
4.3 Travel Assitance Benefits
The benefit received by an employee as Travel Assistance in 1989 will be reflected on the T4 in box "L" entitled Travel in a prescribed area and on the Relevé 1 in box "K" entitled Trips (remote areas).
4.4 These amounts will also be reflected by the paying offices on the T4 in box "C" entitled Employment Income, as well as box "H" entitled U.I. Insurable Earnings, and box "I" entitled C.P.P. Pensionable Earnings, where applicable. Box "A" of the Relevé 1 entitled Employment Income will be updated as well as Box "G" entitled Pensionable Earnings for Québec Pension Plan where applicable.
5.1 Any queries on the foregoing may be directed to Advisory Services - Pay, Bernard Potvin at 819-956-2064.
Original Signed by
M. J. Posen
Accounting, Banking and Compensation Directorate
Reference: CJA 9006-24-1
- Date modified: