Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Whether emergency vehicles used by employees to drive between their homes and their and usual workplace is otherwise than in connection with or in the course of the taxpayer's office or employment.
Position: Generally yes.
Reasons: The fact that it is an emergency vehicle does not change the personal nature of the use of such vehicles.
November 22, 2000
Burnaby-Fraser Tax Services Office HEADQUARTERS
Section 442-09 J. Gibbons
(613) 957-2135
Attention: Dennis Su
2000-003108Automobile Standby Charge
We are replying to your memorandum dated June 7, 2000, regarding a second submission received from XXXXXXXXXX dated May 31, 2000, a copy of which was attached, concerning the calculation of the standby charge in subsection 6(2) of the Income Tax Act. As stated in our letter to you dated June 7, 2000, which was in response to XXXXXXXXXX first submission that was also forwarded to us, it is our general view that the use of the employer's vehicle to travel between an employee's home and the employee's normal workplace is personal use.
After carefully reviewing our position, our general views are unchanged. It is a question of fact whether an employee has used the employer's vehicle in connection with or in the course of the employee's office or employment. However, it remains our general position that use by the employee of the employer's vehicle to travel between the employee's home and his or her normal workplace is personal use, even if the particular vehicle is a specially-equipped emergency vehicle. As indicated in a telephone conversation with XXXXXXXXXX (XXXXXXXXXX, Grisé, Oulton), we would be glad to consider the facts of a particular situation should you wish to submit the details.
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
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