Enter box L-3 of a Relevé 1 slip in ProFile

Box L-3 shows a tax-exempt allowance for work-related expenses. These expenses aren’t reported on the TP1 and aren’t part of the RL-1 slip worksheet. The amount listed is only for Revenu Québec’s records and doesn’t impact the TP1 calculations. If you do need to report anything on the TP1, the back of the Relevé 1 will list the line number you’ll need.

Check out the Revenu Québec guide. ProFile has an RL-1 slip entry field for all required entries.

For questions about what's included as a taxable benefit, see this Revenu Québec guide. For members of a municipal body, for example, you must include the amount you owe in box A. This amount includes Québec Pension Plan pensionable earnings and Employment Insurance insurable earnings. Box L-3 amounts are nontaxable and thus not reportable.