I use 1/2 concrete board on floors and walls.
I caulk under the edge of the toilet to keep water spilled on the floor of the bathroom from going under the toilet. I do not worry about leakage at the toilet flange. It is not a pressurized connection so unless the drain is obstructed, it should not leak. You need to use a wax ring that is soft and I prefer the ones with a little flange on it. I think there is more risk of water getting at the subfloor by coming from other things in the bathroom and going under the toilet than there is from a leaking toilet flange.
Jim
I caulk under the edge of the toilet to keep water spilled on the floor of the bathroom from going under the toilet. I do not worry about leakage at the toilet flange. It is not a pressurized connection so unless the drain is obstructed, it should not leak. You need to use a wax ring that is soft and I prefer the ones with a little flange on it. I think there is more risk of water getting at the subfloor by coming from other things in the bathroom and going under the toilet than there is from a leaking toilet flange.
Jim



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