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). Where it qualifies, the value is left out of Box 14 and out of Code 30 entirely. Code 31 is not a general substitute: your employer uses it only to flag the exempt part relating to a special work site in a prescribed zone within 30 km of an urban area of at least 40,000 people, so you can carry that figure to Form T2222.
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, Declaration of Exemption – Employment at a Special Work Site, is completed by you and your employer and kept on file — it is not sent to the CRA. It exempts board, lodging, or transportation benefits from tax when you work at a special work site and 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).
Related Calculators
Take-home pay
Net pay after federal, provincial, CPP and EI deductions
Federal + provincial income tax
Combined tax on your income by province
CPP & EI premiums
CPP1, CPP2 and Employment Insurance for 2026
Federal public service pay
AS-01 to AS-07 salary with pension, CPP/QPP and EI
All Canadian tax calculators
Browse every catax.tools calculator