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.
961728
XXXXXXXXXX M. Eisner
(613) 957-2138
Attention: XXXXXXXXXX
July 24, 1996
Dear Sirs:
Re: Employer-Provided Parking
This is in reply to your letter of May 14, 1996 concerning the above-noted subject.
You have asked about the situation where an employer provides parking to an employee who is required to have his or her own automobile (or an employer-provided vehicle) available during business hours as part of the contract of employment (written or implied).
It is the Department's current position, as indicated in the correspondence issued by this Directorate to which you have referred, that a benefit under paragraph 6(1)(a) of the Income Tax Act does not arise in respect of the parking, when the vehicle is regularly required to be used during business hours in the carrying out of employment duties. Whether a vehicle is "regularly required" to be used involves a question of fact. Should you have an actual situation with which you are concerned, you should contact your local Tax Services Office.
We trust our comments will be of assistance to you.
Yours truly,
John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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