Which benefit is a non-taxable fringe benefit?

Non-taxable fringe benefits are those that employees receive from their employer that do not incur any tax liability. Among the options presented, each mentioned benefit qualifies as non-taxable under certain conditions, which is why the collective answer indicates that all of them fall into this category.

Employer contributions to a Registered Pension Plan (RPP) are generally not considered taxable income to the employee at the time of contribution. Instead, taxes are deferred until the employee eventually withdraws funds from the plan during retirement. This deferral is a significant advantage, allowing the contributions to grow tax-deferred.

Reimbursed moving expenses are also typically non-taxable. If an employer covers specific moving expenses when relocating for work-related reasons, these reimbursements can often be made without creating a taxable event for the employee, provided they meet certain criteria established by tax laws.

Membership fees for a golf club used for entertaining clients can also be treated as a non-taxable benefit depending on the context. If the employer pays for the club membership that is strictly related to business purposes—like entertaining clients—this expense may be considered as one that supports business activities, thus falling outside the employee's taxable income.

Considering these benefits as a collective item demonstrates how beneficial arrangements can exist between employers and employees