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.
| 19(1) |
File No. 7-4204 |
| |
S. Short |
| |
(613) 957-2134 |
October 27, 1989
Dear 19(1)
Re: Employer Provided Automobile
We are replying to your July 15th, 1989 request wherein you asked for a copy of any of our publications which discuss the income tax implications of employer provided automobiles both to the employer and the employee.
To assist you with your research, we have enclosed a copy of relevant Interpretation Bulletins (IT's); specifically, IT-63R3 Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer and IT-522 entitled Vehicle and Other Travelling Expenses - Employees.
Should you require additional information, please contact our Provincial and International Relations Division by calling area code (613) 957-2070 or writing
Revenue Canada - Taxation 875 Heron RoadOttawa, OntarioCanadaK1A 0L8
Attention: Provincial and International Relations Division
We trust the enclosed material will be of assistance to you.
Yours truly,
for Director Business and General DivisionSpecialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
Enclosure
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989
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