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.
Mr. Richard E. AndrewsSenior Project OfficerTreasury Board of Canada 920497L'Esplanade Laurier J.A. Szeszycki140 O'Connor Street (613) 957-210310th Floor East TowerOttawa, OntarioK1A 0R5
March 17, 1992
Dear Rick:
Re: Personal Use of Automobiles - Minister's of the Crown
We have recently had an enquiry as to the Department's position with respect to the personal use of an employer provided automobile and chauffeur by a Minister of the Crown. We thought you would like to be made aware of the position that we have taken on this question.
In response to the enquiry we indicated generally that personal use of an employer provided vehicle to a Minister of the Crown is any use that is not official use. Official use by a Minister, in our view, includes:
(i) travel between the Minister's departmental office and the House of Commons, or any other place the Minister might go to transact government business;
ii) travel to an airport when proceeding on government business or to meet a visiting dignitary;
(iii) travel to attend a diplomatic or other social function in his/her capacity as a Minister; and
(iv) conveyance of classified material to and from a conference or other work location, including a Minister's residence;
We emphasized that travel between an individual's residence and regular workplace is generally considered to be personal. It is our understanding, however, that, for national security reasons, it has been strongly recommended by the Commissioner of the RCMP that Ministers utilize the services of security trained chauffeurs and government vehicles for all travel within the National Capital Region and elsewhere in Canada where practicable. Therefore, since there is a requirement in the case of a Minister to use the vehicle and chauffeur for overriding national security considerations, travel between the Minister's residence and a workplace will not give rise to a taxable benefit. Use of the vehicle by the Minister or by members of the Minister's family for other non-official purposes would be considered personal use of the vehicle.
Yours truly,
B.W. DathDirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch
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, 1992
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, 1992
Email this Content