ARCHIVED Services Pay Directive: 1988-005 (01)
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January 25, 1988
TO : Lists 1 and 2
FROM : G.L. Downs
SUBJECT : Housing and Travel Assistance Benefits
1.1 The purpose of this directive is to provide you with information concerning the reporting requirement for Housing and Travel Assistance Benefits to be reflected on the 1987 T4's and Relevé 1s.
2.1 The Minister of Finance announced new rules relating to the tax treatment in respect to Housing and travel Assistance Benefits effective January 1, 1987.
NOTE This directive must be read in conjunction with Treasury Board Circular 1988-4 dated January 22, 1988.
3.1 Departmental personnel offices are responsible to report in letter format to their respective paying offices the applicable amounts for 1987 to be included on the T4's and Relevé 1s for payment as described hereunder. Since the reporting period to have figures included on original T4's and Relevé 1's has expired, these amounts will be reported on amended Statements of Remuneration Paid. Please ensure that all affected employees are advised accordingly.
3.2. Housing Benefit
The Housing Benefit received by an employee during 1987 will be reflected on the T4 in box "L" entitled Rent Free and Low Rent Housing and on the Relevé 1 in box "I" entitled Rent.
3.3. Travel Assistance Benefits
The benefit received by an employee as Travel Assistance in 1987 will be reflected on the T4 in box "P" entitled Other Travel and on the Relevé 1 in box "M" entitled other Travel.
3.4 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 "G" of the Relevé 1 entitled Pensionable Earnings for Québec Pension Plan, should also be updated where applicable.
4.1 Any queries on the foregoing may be directed to Advisory Services-Pay, Bernard Potvin at 819-956-2064.
Original Signed by
Personnel Products Branch
Accounting, Banking and Compensation Directorate
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