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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
Form TD4 signed by you and your employer, and whether the site was in a prescribed zone within 30 kilometres of an urban area of at least 40,000 people.

What Code 31 means

Code 31 is narrower than its name suggests. It reports the tax-exempt board, lodging and housing benefit for an employee working at a special work site that is located in a prescribed zone, the same zones that support the northern residents deductions. It is not a general label for every special work site benefit.

The amount is excluded from your income and is not in box 14. It is reported so that you have the figure you need for Form T2222, Northern Residents Deductions, because a tax-free board and lodging benefit affects what you are allowed to claim there.

More precisely, the CRA directs employers to enter under code 31 the exempt part that relates to work sites within 30 kilometres of the nearest urban area with a population of at least 40,000 people. Where only part of what your employer paid meets that description, only that part goes in code 31.

The underlying exemption is documented on Form TD4, Declaration of Exemption - Employment at a Special Work Site, signed by both you and your employer and kept on their file. Without a completed TD4 the benefit is not exempt at all, and it would be reported as a taxable board and lodging benefit under code 30 and inside box 14.

Tax return implications

  • No amount from code 31 is entered on a line of your T1. It is neither income nor a deduction.
  • Carry the figure to Form T2222 when you calculate the northern residents deduction claimed at line 25500.
  • Code 30 and code 31 are mutually exclusive for the same dollars: code 30 is a taxable board and lodging benefit inside box 14, code 31 is the exempt one outside it.
  • Where a third party rather than your own employer provided the benefit, the equivalent figure appears under code 124 on a T4A slip instead of code 31 on a T4.
  • An amount that was not included in income for an allowance at a remote work location does not affect your northern residency claim, and is not what code 31 is for.

Common pitfalls & things to check

  • Code 31 does not mean your whole special work site benefit was exempt. It means the exempt part attributable to a prescribed zone within 30 kilometres of a sizeable urban area, which can be a fraction of what your employer actually paid.
  • If the same benefit appears both in box 14 and under code 31, one of the two is wrong. Ask your employer which treatment they applied before you file.
  • Ignoring code 31 when you complete Form T2222 overstates the northern residents deduction, and that deduction is a routine CRA review target.
  • No signed TD4 means no exemption. If your employer never asked you to complete one, expect the benefit to be taxable and inside box 14 instead of here.

FAQ

Do I add code 31 to my income?

No. It is excluded from income and is not in box 14. It is reported only so that you can complete Form T2222 correctly.

What is the difference between code 30 and code 31?

Code 30 is a taxable board and lodging benefit, included in box 14. Code 31 is a tax-exempt special work site benefit in a prescribed zone, excluded from box 14 and used for the northern residents deduction.

What is Form TD4 for?

It is the declaration you and your employer sign to document that the board and lodging you received at a special work site qualifies for the exemption. Your employer keeps it; it is not filed with your return.

My site was remote but not in the north. Why is code 31 blank?

Code 31 is specific to prescribed zones. A benefit for a remote work location outside a prescribed zone can still be excluded from income, but it does not affect a northern residency claim, so there is nothing to report here.

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).

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