Taxi travel

Taxi travel is an exempt benefit if the travel:

  • is a single trip beginning or ending at the employee's place of work, or
  • arises as a result of sickness or injury to the employee.

Other non-work-related taxi travel generally gives rise to an expense payment fringe benefit. The taxable value is the amount you pay or reimburse.

    Last modified: 20 Jan 2014QC 17823