Cases
Babich v. Canada, 2013 DTC 5010 [at 5556], 2012 FCA 276, aff'g 2010 TCC 352
The taxpayer ("Babich") was the sole shareholder of a corporation ("Able") which provided a car exclusively for use (both personal and business)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | shareholder rather than employee benefit | 194 |
Canada v. Adams, 98 DTC 6266 (FCA)
The taxpayers were car salesmen who leased automobiles from the dealership, were required to ensure that the vehicles were on the premises of the...
Bouchard v. The Queen, 83 DTC 5193, [1983] CTC 173 (FCTD)
A company's Rolls Royce which it made available to its President and chief shareholder ("Bouchard") was found to have been used 90% of the time by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | parol trust over land has effect for tax purposes from its formation - at least, if subsequently confirmed in writing | 160 |
| Tax Topics - General Concepts - Evidence | 74 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) | 78 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | 83 |
The Queen v. Harman, 80 DTC 6052, [1980] CTC 83 (FCA)
It was held under the pre-1983 version of S.6(1)(e) that an employee's "employer made an automobile available to him in the year for his personal...
See Also
Potvin v. The Queen, 2008 DTC 4813, 2008 TCC 319 (Informal Procedure)
The provision of a truck to the taxpayer's husband by a corporation of which she was the sole shareholder and he the principal employee was found...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | negligible work - therefore shareholder benefit | 86 |
MacMillan v. The Queen, 2005 DTC 1243, 2005 TCC 583 (Informal Procedure)
The taxpayer (a vehicle fleet maintenance manager) was required by his employer (B.C. Hydro) to keep a dedicated Hydro van at home during hours...
Administrative Policy
23 February 2012 External T.I. 2011-0423461E5 F - Automobiles de collection
A corporation ("Autoco") with an individual as its sole shareholder, director and officer owns collector automobiles for its investment purposes. ...
7 October 2016 APFF Roundtable Q. 5, 2016-0652861C6 F - Véhicules électriques - rabais
Respecting where an electric vehicle used for business purposes or in the course of employment is charged at home and there is no electricity...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | installation cost included | 37 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | Quebec government assistance does not reduce cost of purchased vehicle, but treated as compensation to dealer-lessor prorated over term of lease | 259 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) | vehicle assistance paid indirectly (to dealer) covered | 237 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | cost not reduced under general principles by government assistance | 139 |
7 September 2012 Internal T.I. 2012-0434341I7 - Taxable benefit chauffeur of employer-provided car
In discussing whether there is a taxable benefit to the driver of an executive's employer-provided automobile, CRA noted that it was its...
9 December 2010 Internal T.I. 2010-0371741I7 F - Automobiles mises à la disposition des employés
In finding that occasional use of an employer-provided automobile for meetings at locations away from the employee’s usual place of work did not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile | qualification as automobiles turns on design, not use | 164 |
6 August 2010 External T.I. 2010-0364091E5 F - Utilisation d'un véhicule fourni par l'employeur
Employees are required, during the period during which they are on call, to use at all times an employer-provided automobile that has the...
21 September 2006 External T.I. 2005-0147821E5 F - Utilisation d'un véhicule
A City provides the foremen of the Public Works Department with vans for travel during working hours but with the vehicles left at their disposal...
November 1991 Memorandum (Tax Window, No. 12, p. 7, ¶1568)
Where pick-up trucks are supplied by forest industry employers to employees for use in their work as well as for travel between home and work, the...
2 November 89 Policy and Systems Branch Letter (May 1990 Access Letter, ¶1204)
The rules normally applicable to employer-provided vehicles also will apply to police and fire department cars.
89 C.R. - Q.48
An automobile will be considered to be available to the employee where: the employee is absent from the country on business and leaves the...