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

Box L-3 represents Tax-exempt allowance for expenses incurred in the course of duties. These expenses are not included on the TP1 and are therefore not included on the RL-1 slip worksheet. The amount on the slip is for Revenu Québec's reference only, and doesn't affect calculations on the TP1. As a reference, the back of the Relevé 1 will include a line number on the TP1 if an entry is required.

There is a Revenu Québec guide here. ProFile has an RL-1 slip entry field for all required entries.

For questions about what is included as a taxable benefit, see this Revenu Québec guide here. For members of a municipal body, as an example, taxable amounts must be included in box A; these amounts are included as Québec Pension Plan pensionable earnings and Employment Insurance insurable earnings. Box L-3 amounts are non-taxable and thus not reportable.