# Per Diem Tax exception and T4 forms



## anoojw (Jul 14, 2017)

I was in Canada during in the year 2013 to 2015 as an Inta company Transferee employee ( From India to the Canada office of our MNC ) and was under Canada payroll while I was there.
I filed the taxes promptly as per the T4 received from the company
I’m working on a PR application currently and noticed the T4 and salary slips does not match.
Reached out to the employer to clarify this and was told that the ‘per diem’ component in the salary slip is non-taxable and so not mentioned in T4

Can you please help understand the clause/law under which this is applicable so I can give an explanation to the immigration officer regarding the discrepancy between the salary slips and the T4 ( note there is a 20K difference due to this ). Is there any more question that I need to ask from employer to hear back more than the mention of ‘Per Diem’.

Happy to provide more details if you need any.


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## Eclectic12 (Oct 20, 2010)

Without knowing what the per diem or allowance was for, it is hard to find articles, interpretation bulletins or the legislation itself.

If you are still in contact with the employer, what about figuring out the amounts for each year and having the employer provide a letter spelling it out?

Otherwise, here are a few of the types where some have specific requirements.
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/llwncs/trvl-eng.html
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/brd/spcl/menu-eng.html


Cheers


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## anoojw (Jul 14, 2017)

Thank you. I'll try reaching out to employer
Does asking TD4 help to get some more clarity ( trying to interpret the data in url you shared )


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## Eclectic12 (Oct 20, 2010)

I haven't dug into the details so at a quick read - where the employee meets the criteria and the employer does not want the benefit/allowance included on the T4 form then a TD4 "Declaration of Exemption – Employment at a Special Work Site" form has to be filled out by both the employee & employer.

I have more experience with the T2200 "Declaration of Conditions of Employment". I was officially based out of a different city but spent something like 90% of my time working at a client site (sometimes same city, sometimes different country). The T2200 had to be filled out each year by my employer so that I could claim on my tax return expenses such as office space at home and/or motor vehicle expenses.

http://www.hrs.ualberta.ca/PayandTaxInfo/TaxInfo/T2200.aspx
http://www.cra-arc.gc.ca/E/pbg/tf/t2200/README.html


It doesn't sound like the employer had you as an employee help fill this out so I suspect it may not apply. 

It would help narrow the search if your employer indicated what type of benefit/allowances make up the $20K that is not on the T form. Or may the details on the salary slip can give a clue by the description?


Cheers


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