What is considered a dormitory for tax exclusion purpose?

Hi all,

My employer directly pays rent for my apartment and the money does not show up on my pay slip. So, do I have to pay tax on the rent paid by my employer? Will this be considered excluded from wage income for tax purposes? I found this on “Guide to ROC taxes 2008”: “In cases where the employer provides a dormitory at his, her, or its own
expense, such benefit is not regarded as the wage of the employee.”

Any insights will be helpful. Thanks.