Submitting Taxable Benefits

UBC administrators must identify and properly record employee benefits that are subject to CPP, EI and GST.

Administrators regularly submit information about taxable benefits for individuals in their areas — for example, the purchase of a gift card for employee recognition. The Income Tax Act requires that certain employer-paid benefits/allowances that are paid or provided to employees be included in the employee’s employment income for tax purposes (see Benefits Chart below).

If your unit is paying for benefits/allowances on behalf of an employee, you must report it to Payroll Operations by December 15 of each year (although they can be submitted at any time). Please provide the following information in an Excel spreadsheet to Payroll by submitting a ticket via UBC’s Self-Service Portal

  • employee ID
  • employee name (first and last)
  • the amount of the taxable benefit
  • the reason for the benefit
  • If the benefit is a gift card, please provide the retailer where it was purchased (e.g. Tim Hortons, Starbucks, etc.)

Benefits Chart

Taxable benefit status may depend on whether or not the benefits (such as cellular service and vehicles) are used in part for personal use. For detailed information on taxable benefits listed below, please refer to the CRA Employer's Guide - Taxable Benefits and Allowances.

Automobile and motor vehicle allowances
Board and lodging
Child care expenses
Counseling services in excess of the standard benefit package
Discounts on merchandise and commissions on sales
Educational allowances for children
Gifts and awards over $500
Housing, rent-free or low-rent
Immigration Fees
Interest-free and low-interest loans
Internet service (at home) unless required for on-call work
Meals – Overtime, Subsidized unless under $17, infrequent and overtime was more than 2 hours
Moving expenses and relocation benefits for items not specifically named in the guide
Non Payroll paid Disability-related employment benefits
Non Payroll paid Group term life insurance policies: Employer-paid premiums
Non Payroll paid Premiums under provincial hospitalization, medical care insurance, and certain federal government plans
Non Payroll paid Registered Retirement Savings Plan (RRSP) contributions
Non Payroll paid Wage-loss replacement or income maintenance non-group plan premiums
Parking , unless car is required for frequent off-campus meetings
Personal use portion of Automobile standby charge and operating expense benefits
Personal use portion of Cellular phone service
Professional membership dues unless required for employment
Recreational facilities
Scholarships and bursaries which do not go through the Awards Office or Graduate Studies
Security options from a UBC spin-off company
Social events unless all department staff/faculty are invited
Spouse or common-law partner’s traveling expenses
Tool allowance
Tool reimbursement
Transit passes
Transportation to and from the job
Travel assistance in a prescribed zone
Traveling allowances to a part-time employee and other employees
Tuition fees for courses not required for employment
Uniforms and special clothing unless protective or required by law