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

A$)$ Must be reported on a T$4$ to the Canada Revenue Agency

B$)$ Must be below $$300$ per person per calendar year

C$)$ Are paid through Accounts Payable and do not impact deductions

D$)$ Increase the employee's taxable income

E$)$ Are reported as part of gross wages