The table below indicates whether the use of a motor vehicle (This link will open a new window) by an employee constitutes a taxable benefit and, if so, in which box(es) of the RL-1 slip (see courtesy translation RL-1-T) the benefit must be entered.
See the pages in this section for more information on benefits respecting motor vehicles.
|Benefit provided by the employer||Taxable benefit||Corresponding boxes of the RL-1 slip|
|Allowance for the use of a motor vehicle||No, if the allowance is reasonable||Boxes A and L, if the allowance is not reasonable|
|Automobile made available to an employee (or to a person related to that employee)||Yes||Boxes A and W of the employee's RL-1 slip|
|Automobile made available to a shareholder (or to a person related to a shareholder)||Yes||
|Automobile made available to a partner (or to a person related to a partner)||Yes (standby charge only)||Box O (code RP) of the partner's RL-1 slip|
|Automobile made available by a partnership to an employee of a partner (or to a person related to that employee)||Yes||
|Automobile used by an employee for personal purposes, other than an automobile made available to the employee by the employer||Yes||Boxes A and W|
|Motor vehicle, other than an automobile, used by an employee for personal purposes||Yes||Boxes A and W|
|Emergency vehicle made available to a member of a police force or fire department||No, if the conditions are met||Boxes A and W, if the conditions are not met|