According to Revenu Qubec rules, taxable benefits should be charged to employees: Responses by the end of the calendar year in which they are enjoyed or received by the end of the calendar year in which they are enjoyed or received within one year of being enjoyed or received within one year of being enjoyed or received each pay period as they are enjoyed or received each pay period as they are enjoyed or received within one month of being enjoyed or received within one month of being enjoyed or received