Paragraph 6(1)(b) - Personal or living expenses
Cases
Bériault v. Canada, 2004 DTC 6522, 2003 FCA 430
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Rio v. Canada (Attorney General), 2004 DTC 6079, 2003 FCA 396
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The Queen v. Côté, 99 DTC 5788, 1999 CanLII 8469 (FC) (FCTD)
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Words and Phrases
allowanceVerdon v. The Queen, 98 DTC 6175 (FCA)
Attorney General of Canada v. MacDonald, 94 DTC 6262 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 76 |
Blanchard v. The Queen, 92 DTC 6585 (FCTD)
Splane v. The Queen, 90 DTC 6442 (FCTD), briefly aff'd 92 DTC 6021 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | payment of increased house mortgage interest merely reimbursed for a loss | 110 |
See Also
Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)
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McLay v. MNR, 92 DTC 2260 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 | 96 |
Administrative Policy
27 September 2011 External T.I. 2011-0400141E5 F - Allocations pour frais de déplacement
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24 April 2012 Internal T.I. 2012-0440711I7 F - Indemnité de repas; remboursement pour déplacement
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13 April 2018 External T.I. 2017-0682891E5 - Taxable benefits
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4 December 2018 External T.I. 2016-0670851E5 - Regular Places of Employment and Personal Travel
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Words and Phrases
regular place of employment| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) - Subparagraph 6(6)(b)(i) | travel between temporary place of residence and special work site not excluded | 131 |
19 July 2018 External T.I. 2014-0551941E5 F - Déplacement effectué par un employé
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Words and Phrases
regular place of employment28 April 2017 Internal T.I. 2017-0699741I7 - Phoenix - financial advisor funding
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2 October 2014 External T.I. 2013-0491411E5 F - Allocation pour une automobile
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | compensation for car rides not received in the course of employment or a business | 174 |
May 2016 Alberta CPA Roundtable, Q.3
S2-F3-C2 - Benefits and Allowances Received from Employment
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Words and Phrases
allowance5 July 2015 External T.I. 2015-0588201E5 F - Apportez vos appareils personnels / BYOD
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7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD
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Words and Phrases
allowance18 December 2014 External T.I. 2014-0523711E5 F - Allocation pour déménagement - achat de meubles
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | allowance that is capped at documented expenses might not be an allowance/reimbursing new furniture might be taxable benefit | 220 |
1 October 2014 External T.I. 2013-0476081E5 F - Allocation pour une automobile
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14 February 2014 Internal T.I. 2013-0495661I7 - Taxability of payment from US charitable trust
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) | financial assistance to former charity employee | 86 |
5 October 2012 Roundtable, 2012-0454131C6 F - Caractère raisonnable d'une allocation automobile
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30 March 2012 External T.I. 2011-0428741E5 F - Allocations pour frais de déplacement
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1996 Ruling 963215 (C.T.O. "Options with SAR Rights")
29 June 1995 Memorandum 951114 (C.T.O. "Taxable Benefits and Allowances - Cleaning")
26 July 1994 T.I. (C.T.O. "Employment Benefits - Special Clothing")
9 February 1994 T.I. 933587
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) | 113 |
13 December 1993 T.I. 932633 (C.T.O. "Transfer Allowance")
11 March 1993, T.I. (Tax Window, No. 30, p. 13, ¶2465)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 68 |
5 January 1993 T.I. (Tax Window, No. 28, p. 15, ¶2402)
21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 17 |
Forms
T4130 Employers' Guide - Taxable Benefits and Allowances
Subparagraph 6(1)(b)(iii)
Administrative Policy
30 September 2011 Internal T.I. 2011-0393171I7 F - Representation or other special allowances
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | no benefit for excess of rent allowance over cost of comparable Cdn location or where higher class of accommodation is for security reasons | 251 |
28 June 2010 External T.I. 2010-0361561E5 F - Programme d'aide au développement international
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Regulations - Regulation 3400 | exclusion for international aid program | 100 |
Subparagraph 6(1)(b)(v)
Cases
Hudema v. The Queen, 94 DTC 6287 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) | 133 |
The Queen v. Eggert, 85 DTC 5522, [1985] 2 CTC 343 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | 30 | |
| Tax Topics - Statutory Interpretation - Punctuation | 18 |
Administrative Policy
S2-F3-C2 - Benefits and Allowances Received from Employment
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Subparagraph 6(1)(b)(vii)
Cases
Canada (National Revenue) v. Al Saunders Contracting & Consulting Inc., 2020 FCA 89
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Technical Notes add context to interpretation | 106 |
The Queen v. Eggert, 85 DTC 5522, [1985] 2 CTC 343 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) | 27 | |
| Tax Topics - Statutory Interpretation - Punctuation | 18 |
The Queen v. Paradis, 86 DTC 6029, [1985] 2 CTC 3 (FCTD)
The Queen v. Cival, 83 DTC 5168, [1983] CTC 153 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) - Subparagraph 8(1)(h)(ii) | 51 |
The Queen v. Lavers, 78 D.T.C 6230, [1978] CTC 341 (FCTD)
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| Tax Topics - Income Tax Act - Section 172 - Subsection 172(1) | 35 |
See Also
Hamilton v. The Queen, 2020 TCC 23 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) - Subparagraph 6(6)(b)(i) | per-kilometer travel allowance calculated re distance between remote location and central point in employee’s city did not qualify | 149 |
Morissette v. The Queen, 2013 DTC 1002 [at 21], 2012 TCC 37 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 89 |
Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)
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Administrative Policy
8 November 2019 External T.I. 2019-0820401E5 - Temporary Residence Allowance
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Subparagraph 6(1)(b)(vii.1)
Cases
See Also
Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)
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Veinot v. The Queen, 2010 DTC 1097 [at 3017], 2010 TCC 112 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | 198 |
Administrative Policy
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.5, 2016-0674801C6 F - Allocation et frais d'une automobile
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) - Subparagraph 6(1)(k)(v) | electric vehicles treated the same | 56 |
19 December 2012 External T.I. 2012-0463581E5 F - Allocation pour l'usage d'un véhicule
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3 December 1993 T.I. 932457 (C.T.O. "Automobile Allowance, Less than Reasonable Amount?")
90 C.R. - Q3
88 C.R. - "Automobile Rules" - Allowances to Employees"
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) | 92 |
Subparagraph 6(1)(b)(x)
Administrative Policy
24 June 2016 Internal T.I. 2014-0555611I7 F - Allocation raisonnable
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17 June 2013 External T.I. 2012-0465031E5 F - Paiements pour publicité sur un véhicule
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | taxable benefit from being paid to display company logo on car | 78 |
28 March 2013 External T.I. 2012-0460481E5 F - Allocation pour usage d'un véhicule à moteur
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22 June 2011 External T.I. 2010-0387391E5 F - Allocations pour véhicule à moteur
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | employees entitled to s. 8(1)(h.1) deduction where they received an allowance that was taxable under s. 6(1)(b)(x) | 153 |
7 May 2007 Internal T.I. 7 May 2007 Internal T.I. 2007-02285217 - Allocation pour frais de déplacement
2 May 1990 T.I. (October 1990 Access Letter, ¶1448)
88 C.R. - "Automobile Rules" - Allowances to Employees"
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) | 25 |
Subparagraph 6(1)(b)(xi)
Administrative Policy
8 February 1994 Memorandum 940065 (C.T.O. "Employment Expenses")
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Words and Phrases
reimbursementOctober 1989 Revenue Canada Round Table - Q1 (Jan. 90 Access Letter, ¶1075)
Paragraph 6(1)(c) - Director’s or other fees
Administrative Policy
17 December 2012 External T.I. 2012-0458071E5 - Per Diem Fees
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 90 |
Paragraph 6(1)(e) - Standby charge for automobile
Cases
Babich v. Canada, 2013 DTC 5010 [at 5556], 2012 FCA 276, aff'g 2010 TCC 352
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | shareholder rather than employee benefit | 186 |
Canada v. Adams, 98 DTC 6266 (FCA)
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See Also
Potvin v. The Queen, 2008 DTC 4813, 2008 TCC 319 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | negligible work - therefore shareholder benefit | 84 |
Administrative Policy
23 February 2012 External T.I. 2011-0423461E5 F - Automobiles de collection
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7 October 2016 APFF Roundtable Q. 5, 2016-0652861C6 F - Véhicules électriques - rabais
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | installation cost included | 31 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | Quebec government assistance does not reduce cost of purchased vehicle, but treated as compensation to dealer-lessor prorated over term of lease | 249 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(g) | vehicle assistance paid indirectly (to dealer) covered | 225 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | cost not reduced under general principles by government assistance | 137 |
7 September 2012 Internal T.I. 2012-0434341I7 - Taxable benefit chauffeur of employer-provided car
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9 December 2010 Internal T.I. 2010-0371741I7 F - Automobiles mises à la disposition des employés
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile | qualification as automobiles turns on design, not use | 156 |
6 August 2010 External T.I. 2010-0364091E5 F - Utilisation d'un véhicule fourni par l'employeur
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November 1991 Memorandum (Tax Window, No. 12, p. 7, ¶1568)
2 November 89 Policy and Systems Branch Letter (May 1990 Access Letter, ¶1204)
89 C.R. - Q.48
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
Articles
M. Tang, G. Katz, "Automobile Taxable Benefits and Expenses: Part 1", 1997 Canadian Tax Journal, Vol. 45, No. 5, p. 1150.
Summerville, "Stand-by Charge May Be Reduced by Leaving Company Car in Employer's Control", Taxation of Executive Compensation and Retirement, September 1990, p. 326.
Paragraph 6(1)(e.1) - Group sickness or accident insurance plans
Administrative Policy
12 June 2017 Internal T.I. 2016-0679291I7 F - Régime d’assurance décès et mutilation accidentels
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Words and Phrases
group plan29 April 2013 External T.I. 2013-0476131E5 F - Régime d'assurance-collective
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(4) | general description of the s.6(4) exception to s. 6(1)(a)(i) | 152 |
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
Paragraph 6(1)(f) - Employment insurance benefits
Commentary
Cases
Tsiaprailis v. Canada, 2005 DTC 5119, 2005 SCC 8, [2005] 1 S.C.R. 113
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See Also
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.94 | 37 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) | 71 |
Harnish v. The Queen, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure)
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Fry v. The Queen, 2001 DTC 846 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 50 |
Cook v. The Queen, 95 DTC 853 (TCC)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 87 |
Administrative Policy
2019 Ruling 2018-0757561R3 - Payment in lieu of continued WLRP payments
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(3) - Paragraph 6(3)(b) | residual payments out of a disability trust were employment income | 121 |
S2-F1-C1 - Health and Welfare Trusts
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Employee contributions
8 July 2013 Internal T.I. 2012-0470021I7 - Settlement of Future Benefits ASO Plan
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) - Subparagraph 39(1)(a)(ii) | 230 |
12 February 2013 Internal T.I. 2013-0475631I7 - Treatment of Settlement Amounts
22 November 2006 External T.I. 2006-0189441E5 - Change to employer paid disability plan
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30 January 2006 External T.I. 2005-0159331E5 - Long term disability lump sum payments
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31 July 2002 External T.I. 2002-014533
3 November 2000 External T.I. 2000-005068
5 July 1995 T.I. 950703 (C.T.O. "Disability Plans with Employee Pay Option")
22 June 1994 T.I. 940981 (C.T.O. "Wage Loss Replacement Plans")
9 June 1994 Memorandum 940594 (C.T.O. "Settlement of Damages")
15 February 1994 T.I. 932983 (C.T.O. "Conversion of an Ltd Plan")
16 December 1993 T.I. 932039 (C.T.O. "Employee Pay all Accident Insurance Plans")
2 November 1992 T.I. 922363 (September 1993 Access Letter, p. 404, ¶C5-212)
20 August 1992 Memorandum 922092 (April 1993 Access Letter, p. 130, ¶C5-190; Tax Window, No. 23, p. 21, ¶2159)
18 February 1992, T.I. 913508 (March 1993 Access Letter, p. 65, ¶C5-185)
14 February 1992 T.I. 193385 (January - February 1993 Access Letter, p. 7, ¶C5-182)
28 January 1992 Memorandum (Tax Window, No. 16, p. 17, ¶1723)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(g.1) | 64 |
11 July 1991 Memorandum (Tax Window, No. 6, p. 11, ¶1349)
8 May 1991 T.I. (Tax Window, No. 3, p. 28, ¶1246)
Subparagraph 6(1)(f)(v)
Paragraph 6(1)(g) - Employee benefit plan benefits
Administrative Policy
3 July 2019 External T.I. 2018-0781941E5 - Foreign retirement plans (Ireland)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit | employer contributions to a predecessor fund are insufficient to give rise to superannuation or pension benefits | 176 |
Paragraph 6(1)(i)
Administrative Policy
2015 Ruling 2015-0601441R3 - XXXXXXXXXX Partnership - winding up
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) | 98(5) wind-up through s. 85 transfer of partnership interest of one partner to the other and preceded by debt assumptions | 272 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(ii) | interest deductible following assumption of interest-bearing internal debt on s. 98(5) wind-up | 279 |
| Tax Topics - Income Tax Act - Section 34.2 - Subsection 34.2(11) | continuation of s. 34.2(11) reserve following partnership wind-up | 324 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) | continued availability of s. 20(1)(m) reserve following s. 98(5) wind-up | 266 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) | flow-through of s. 20(1)(n) reserve on s. 98(5) wind-up | 262 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(24) | s. 20(24) election on s. 98(5) wind-up | 280 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(9) | s. 18(9) deduction claimable by transferee former partner following s. 98(5) wind-up | 216 |
| Tax Topics - Income Tax Act - Section 147.2 - Subsection 147.2(8) | s. 147.2 continuity following s. 98(5) wind-up | 336 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangements - Paragraph (k) | no income on RSU/DSU assumption | 20 |
Paragraph 6(1)(k) - Automobile operating expense benefit
See Also
Szymczyk v. The Queen, 2014 TCC 380 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | Minister's authorization should not be set aside too readily as being contrary to law | 317 |
| Tax Topics - General Concepts - Onus | Minister's "partly arbitrary" assumptions did not remove onus from taxpayer | 317 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | separate personal use kilometers required for each vehicle used in year | 169 |
Administrative Policy
17 July 2019 External T.I. 2018-0777951E5 F - Avantage automobile
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | where 2 related employers, only a single benefit under the formula is calculated for each automobile | 107 |
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(3) | where 2 related employer, ss. 6(1)(e) or (k) benefit can be reported by either employer | 168 |
14 September 2017 Roundtable, 2017-0703881C6 - CPA Alberta 2017 Q17: Electric Vehicle Taxable Benefits
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|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | benefit from employer-provided charging station | 191 |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | requirements for employee deduction of electricity costs for home vehicle charging station | 154 |
17 December 2013 Internal T.I. 2013-0510111I7 F - Automobile mise à la disposition d'un employé
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Words and Phrases
workplace5 October 2012 Roundtable, 2012-0454151C6 F - Registre des déplacements
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(1) | no stipulated documentary requirement for kilometer log | 117 |
26 June 1995 Memorandum 950088 (C.T.O. "Automobile Expense Benefit")
14 March 1995 T.I. 942891 (C.T.O. "Whether Travel Personal or Business")
IT-63R5 "Benefits, Including Stand-By Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer - after 1992"
Articles
Yull, "New Automobile Rules Call for a Review of Remuneration Strategy", Taxation of Executive Compensation and Retirement, March 1994, p. 883.
Subparagraph 6(1)(k)(v)
Administrative Policy
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.5, 2016-0674801C6 F - Allocation et frais d'une automobile
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) | general reasonability of a car allowance rate of $0.54/$0.48 per kilometre including for electric vehicles | 174 |
Commentary