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.
DRAFT
EMPLOYEE BENEFITS—PARKING
QUESTION 23
Where an employer requires that an employee have his own car (or an employer-provided automobile) available during business hours as part of his contract of employment (either express or implied) and provides parking to the employee in this context, is Revenue Canada of the view that any "benefit" has been received by the employee that is taxable pursuant to paragraph 6(1)(a) of the Act? If so, what is the rationale for this position?
DEPARTMENT'S POSITION
Where a vehicle (employee-owned or employer-provided) is regularly required to be used during business hours in the carrying out of employment duties, the value of the parking facility that is provided by the employer for that vehicle is not considered to be a taxable benefit to the employee to whom it is assigned.
Jack Szeszycki June 10, 1993 931688
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© Her Majesty the Queen in Right of Canada, 1993
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