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  • AUTOMOBILE

AUTOMOBILE

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Directory

  • CRA Website (new)
  • canada.ca/en/revenue-agency
  • SERVICES
  • TAX
  • BUSINESSES
  • TOPICS
  • 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

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