Subsidized school services

Subsidized school services are generally taxable. However, in remote areas, employers are often responsible for essential community services that municipalities usually provide.

If you provide free or subsidized school services in remote areas for your employee's children, the employee does not receive a taxable benefit. Do not deduct CPP contributions, EI premiums, or income tax on these amounts.

Note

This does not include an educational allowance or educational costs you pay directly to your employee, as explained in Educational allowances for children or Scholarships, bursaries, tuition, and training.

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