T4 Code 31 — Special work site (board & lodging exempted)
Value of board and lodging at a qualifying special work site — reported for reference, not taxable.
At a glance — Code 31
- Box name
- Special work site (board & lodging exempted)
- T1 line
- Not reported on T1 directly
- Check against
- Signed Form TD4 on file with your employer.
What Code 31 means
Code 31 flags board and lodging at a "special work site" — a temporary worksite where duties are temporary, the distance from your principal residence is such that it is unreasonable to commute daily, and the work lasts at least 36 hours.
Unlike Code 30, Code 31 amounts are NOT taxable and are NOT included in Box 14. The figure is reported for CRA cross-reference only.
Form TD4 must be signed by both employee and employer to document the exemption. Without TD4, CRA may reclassify the benefit as Code 30 (taxable).
Tax return implications
- No tax effect — informational only.
- If this amount was reported under Code 30 by mistake, request a corrected T4.
Related T4 boxes
Code 30 — Board and lodging
Taxable value of employer-provided meals and accommodation — already included in Box 14 via Box 40.
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).