TD4 - Declaration of exemption - employment at a special work site

Who can use this form?

An employee who works at a special work site should use this form. It will allow the employer to determine if the following benefits can be excluded from income:

• the value of, or a reasonable allowance for, board and lodging provided by the employer at a special work site; and
• the value of, or a reasonable allowance for, transportation expenses received for transportation to and from the principal place of residence.

The employer will exclude these benefits or allowances from the income if all the conditions explained on the form are met.

The employee should complete this form and submit it to the employer when they begin their employment at a special work site or if the employment situation at a special work site changes.

Useful links:

Interpretation Bulletins IT-91r4, Employment at Special Work Sites or Remote Work Locations, http://www.cra-arc.gc.ca/E/pub/tp/it91r4/README.html