Form TD4, Declaration of Exemption – Employment at a Special Work Site
If all of the conditions listed under Board and lodging are met, you and the employee should fill out Form TD4, Declaration of Exemption – Employment at a Special Work Site. This allows you to exclude the benefit or allowance from the employee's income. If you fill out Form TD4, do not include the amounts in box 14,"Employment income," or in the "Other information" area under code 30 at the bottom of the employee's T4 slip. After you fill out Form TD4 with the employee, keep it with your payroll records.
If all of the conditions are not met, do not fill out Form TD4. Treat the total amounts as part of the employee's income. Make the necessary deductions and report the amounts on the employee's T4 slip. This also applies to any part of an allowance for board, lodging, and transportation that is more than a reasonable amount.
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