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

You can exclude up to $377 (for 2021) 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.


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