Reimbursement of Costs Covered by Employees on Behalf of the Employer

Reimbursement of costs covered by employees on behalf of the employer such as travel expenses and meal allowances:

A) Are reported as part of gross wages.
B) Increase the employee's taxable income.
C) Must be below $300 per person per calendar year.
D) Must be reported on a T4 to the Canada Revenue Agency.
E) Are paid through Accounts Payable and do not impact deductions.