Motor Vehicles

Consult the table below to find out whether a taxable benefit related to the use of a motor vehicle is subject to source deductions and employer contributions and see in which boxes of the RL-1 slip (see courtesy translation RL-1-T) the value of the benefit has to be included.

Important

Click a link to learn more about a benefit and to find out if you have to include its value in an employee's income.

See Benefit Provided to an Employee for information about benefits in kind.

Get information on the basic conditions for making source deductions and paying employer contributions.

Benefits related to motor vehicle
Benefit provided by the employer Taxable benefit 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 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 Yes Boxes A and W
Motor vehicle made available to an employee, other than an automobile, and used by the 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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