Federal income tax law requires that travel costs for an employee’s spouse which are paid for by CHPC must be included in the gross income of the employee. This provision applies to all employees.
 
The key criterion which makes these expenses taxable to the employee is the fact that they are paid by CHPC. So, even if the employee travel is only indirectly related to your job, such as a study leave, the fact that CHPC pays the expenses for the spouse will make it taxable to you as additional income.
 
The types of expenses which must be treated as income include but are not limited to travel costs, food costs, lodging and transportation, seminar and conference fees, etc.