T4 Code 30 — Board and lodging

Taxable value of employer-provided meals and accommodation — already included in Box 14 via Box 40.

At a glance — Code 30

Box name: Board and lodging
T1 line: Not reported on T1 directly
Check against: CRA-published "reasonable" board-and-lodging rates or your employer's documented policy.

What Code 30 means

Code 30 reports the fair market value of meals and housing your employer provided during the year — typical in remote-camp work, fly-in fly-out resource operations, or live-in caretaker roles.

The amount is a taxable benefit included in Box 14 (employment income) and summarised in Box 40. CRA accepts "reasonable" valuations based on published rates or documented cost.

Exception: meals and lodging at a "special work site" or remote work location may be non-taxable under the Income Tax Act §6(6). If you qualify, your employer should report the value under Code 31 instead of 30, or exclude it entirely with a signed Form TD4.

Tax return implications

Already in Box 14 — do not add to Line 10100.
Check whether the TD4 "special work site" exemption should apply — reclassification can remove thousands from taxable income.

FAQ

What is a TD4 special work site declaration?

Form TD4 is filed by your employer to exempt board, lodging, or transportation benefits from tax when you work at a remote or temporary worksite where you maintain a principal residence elsewhere. If qualifying, the value does not appear in Box 14 at all.

Related T4 boxes

Code 31 — Special work site (board & lodging exempted)

Value of board and lodging at a qualifying special work site — reported for reference, not taxable.

Code 32 — Travel in a prescribed zone

Employer-paid travel benefits for workers in Northern or Intermediate prescribed zones — needed to claim the Northern Residents travel deduction.

Code 34 — Personal use of employer's automobile

Taxable benefit from a company vehicle — standby charge + operating benefit — already included in Box 14.

Code 36 — Interest-free or low-interest loan

Imputed interest benefit from an employer loan below the CRA prescribed rate — taxable, already in Box 14.

Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.

Sources

T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).