Board and lodging allowances paid to players on sports teams or members of recreation programs

You can exclude up to $411 (for 2023) per month from income for a board and lodging allowance for a participant or member of a sports team or recreational program if all of the following conditions are met:

• you are a registered charity or a non-profit organization
• participation with, or membership on the team or in the program is restricted to persons under 21 years of age
• the allowance is for board and lodging for participants or members that have to live away from their ordinary place of residence
• the allowance is not attributable to any services, such as coaching, refereeing, or other services to the team or program

Do not report the excluded income on a T4 slip.