S. 15(1.4)(c) helps avoid double taxation of car benefits

CRA has confirmed that s. 15(1.4)(c) can operate to prevent double taxation, so that if Son has an automobile benefit conferred on him by his corporate employer which is included in his employment income, that benefit will not be included in the income of his father (the corporate shareholder) notwithstanding the broad scope of s. 15(5).

Neal Armstrong. Summary of 10 October 2014 APFF Roundtable, Q. 1, 2014-0538101C6 F under s. 15(1.4)(c).