Benefit Related to the Personal Use of an Automobile Other than an Automobile Made Available to the Employee

If you or a person related to you does not make an automobile available to an employee or to a person related to the employee, but you or a person related to you does pay expenses related to the personal use of another automobile, you must calculate the resulting benefit received by the employee for the personal use of that automobile.

This benefit corresponds to the automobile operating costs (This link will open a new window) (including taxes) related to the personal use of the automobile (This link will open a new window), which are paid on behalf of the employee.

Any amount reimbursed by the employee (or by a person related to the employee) must be subtracted from the value of the employee's operating-costs benefit.

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