AD-18-01: "Taxable Benefit for the Personal Use of an Aircraft" 17 March 2018

Effective date

The guidance contained in this communique is applicable to taxable benefits arising from the personal use of aircraft for T1...

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This policy on the computation of taxable benefits arising from the personal use of aircraft will be effective for individual taxation years...

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After noting the distinction between personal use of a corporate aircraft qua employee and qua shareholder, CRA stated:

Where the benefit was...

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