Form TD4 "Declaration of Exemption - Employment at a Special Work Site" - Canada

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Download Form TD4 "Declaration of Exemption - Employment at a Special Work Site" - Canada

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Declaration of Exemption – Employment at a Special Work Site
Who can use this form?
Use this form if you are an employee who works at a special work site. It will allow your employer to determine if the following benefits can be excluded from your
income:
the value of, or an allowance (not in excess of a reasonable amount) for expenses for, board and lodging provided by your employer at a special work site
the value of, or an allowance (not in excess of a reasonable amount) for expenses for, transportation to and from your principal place of residence and a
special work site
Your employer will exclude these benefits or allowances from your income if all the conditions explained below are met.
You and your employer should fill out this form when you begin your employment at a special work site or if your employment situation at a special work site
changes.
For more details, see Interpretation Bulletin IT-91, Employment at Special Work Sites or Remote Work Locations.
Employee information (please print)
Last name
First name and initial(s)
Social Insurance Number
Address of your principal place of residence (self-contained domestic establishment)
Postal code
Location where you live while you are employed at the special work site
Number of kilometres between your principal place
of residence and the special work site (one way)
km
Employee's certification
I certify that I meet all of the following conditions:
I maintain a self-contained domestic establishment as my principal place of residence at the address above.
My principal place of residence is available for me to live in. I do not rent it to anyone.
By reason of the distance between my principal place of residence and the special work site, I am not expected to commute between the two while I am
working at that location.
My work requires me to be away from my principal place of residence for at least 36 hours, including the time I spend travelling between my principal
place of residence and the special work site.
Year
Month
Day
Signature of employee
Employer information (please print)
Name of employer
Address
Type of business
Account number (from Form PD7A, Remittance voucher)
Name of proprietors or partners (if applicable)
Exact location of the special work site (including the municipality)
The benefits or allowances below are available under:
collective agreement
company policy
Year
Month
Day
Year
Month
Day
Period of work at the special work site requiring the employee to be away
from his or her principal place of residence for at least 36 hours.
From
to
Employer details of benefits or allowances (give an estimate if you do not know the exact amount)
Board
Lodging
Board and lodging
Transportation
Other
Amount paid to employee for:
$
$
$
$
$
$
$
$
$
$
Value of free:
Continued on next page
TD4 E (20)
(Ce formulaire disponible en français.)
Page 1 of 2
Clear Data
Protected B
when completed
Declaration of Exemption – Employment at a Special Work Site
Who can use this form?
Use this form if you are an employee who works at a special work site. It will allow your employer to determine if the following benefits can be excluded from your
income:
the value of, or an allowance (not in excess of a reasonable amount) for expenses for, board and lodging provided by your employer at a special work site
the value of, or an allowance (not in excess of a reasonable amount) for expenses for, transportation to and from your principal place of residence and a
special work site
Your employer will exclude these benefits or allowances from your income if all the conditions explained below are met.
You and your employer should fill out this form when you begin your employment at a special work site or if your employment situation at a special work site
changes.
For more details, see Interpretation Bulletin IT-91, Employment at Special Work Sites or Remote Work Locations.
Employee information (please print)
Last name
First name and initial(s)
Social Insurance Number
Address of your principal place of residence (self-contained domestic establishment)
Postal code
Location where you live while you are employed at the special work site
Number of kilometres between your principal place
of residence and the special work site (one way)
km
Employee's certification
I certify that I meet all of the following conditions:
I maintain a self-contained domestic establishment as my principal place of residence at the address above.
My principal place of residence is available for me to live in. I do not rent it to anyone.
By reason of the distance between my principal place of residence and the special work site, I am not expected to commute between the two while I am
working at that location.
My work requires me to be away from my principal place of residence for at least 36 hours, including the time I spend travelling between my principal
place of residence and the special work site.
Year
Month
Day
Signature of employee
Employer information (please print)
Name of employer
Address
Type of business
Account number (from Form PD7A, Remittance voucher)
Name of proprietors or partners (if applicable)
Exact location of the special work site (including the municipality)
The benefits or allowances below are available under:
collective agreement
company policy
Year
Month
Day
Year
Month
Day
Period of work at the special work site requiring the employee to be away
from his or her principal place of residence for at least 36 hours.
From
to
Employer details of benefits or allowances (give an estimate if you do not know the exact amount)
Board
Lodging
Board and lodging
Transportation
Other
Amount paid to employee for:
$
$
$
$
$
$
$
$
$
$
Value of free:
Continued on next page
TD4 E (20)
(Ce formulaire disponible en français.)
Page 1 of 2
Clear Data
Protected B
when completed
Employer's certification
I certify that all of the following conditions are met:
The duties the employee has to perform at the special work site are temporary and, by reason of distance, the employee is not expected to return daily to
his or her principal place of residence.
The board and lodging provided or the allowance received by the employee have been for a period of at least 36 hours spent at the special work site
(including the time the employee spends travelling between the principal place of residence and the special work site).
The benefits or allowances for transportation given to the employee relate only to the period the employee also receives the value of, or allowances for,
board and lodging.
After you complete this form with your employee, keep it with your payroll records in case we ask to see it.
Year
Month
Day
Signature of employer or authorized officer
Note: Employers should contact their tax services office if they receive a Form TD4 with doubtful statements. Any person who knowingly completes or
accepts a Form TD4 with false or deceptive statements commits an offence.
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and
activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial, or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties, or other actions. Under the Privacy Act,
individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada
regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 120 on Info Source at canada.ca/cra-info-source.
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