Motor Vehicles

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.

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
  • Box O (code RO) of the shareholder's RL-1 slip 
  • Boxes A and W, if the benefit is provided to the shareholder as an employee of the corporation, rather than as a shareholder
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
  • Box O of the employee's RL-1 slip for the standby charge 
  • Boxes A and W of the employee's RL-1 slip for the operating-costs benefit
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
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