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Tax Interpretations
Canadian tax interpretations and transactional implications
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AUTOMOBILE
AUTOMOBILE
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What is a taxable benefit
AUTOMOBILE
Calculating a standby charge for automobiles you own or lease
Automobile allowance rates
Automobile provided by the employer
Averaging allowances
Benefit for motor vehicles not defined as an automobile
Calculating an operating expense benefit
Calculating automobile benefits
Combination of flat-rate and reasonable per-kilometre allowances
Employee's allowable employment expenses
Examples - Combination of flat-rate and reasonable per-kilometre allowances
Examples – Transportation to and from home
Exception – security or other reasons
Flat-rate allowance
Part-time employee
Payroll deductions for automobile or motor vehicle benefits
Per-kilometre allowance rates that are not considered reasonable
Personal driving (personal use)
Reasonable per-kilometre allowance
Reducing tax deductions at source on automobile or motor vehicle allowances
Reimbursement or advance for travel expenses
Reporting automobile or motor vehicle benefits
You provide a vehicle other than an automobile
