The Canada Revenue Agency's general position toward business trips for spouses of employees is that there is no taxable benefit to the employee if the spouse was, in fact, engaged primarily in business activities on behalf of the employer during the trip. On the other hand, if your spouse was engaged in primarily personal activities during the trip, then your spouse's portion of the travel costs paid by your employer will be included in your income as a taxable benefit.
Allan Madan, CPA
November 12, 2013
