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.
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.
|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||
|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||
|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|