Automobile Made Available to a Partner or to a Partner's Employee

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If a partnership makes an automobile available to a partner (or to a person related to a partner), it has to calculate the standby charge as it would for an employee.

The partnership has to file an RL-1 slip (see courtesy translation RL-1-T) for the partner, include the value of the benefit in box O of the slip and enter “RP” in the “Code (case O)” box.

Note

The benefit related to automobile operating costs does not apply in the case of a partner.

Employee of a partner

Where a partnership makes an automobile available to a partner's employee (or to a person related to the employee), it has to calculate the standby charge as it would for an employee.

The value of the employee's operating-costs benefit corresponds to the total amount of expenses (including taxes) related to the personal use of the automobile which are paid by the partnership for the year. Any amount that the employee (or a person related to the employee) reimburses the partnership is subtracted from the employee's operating-costs benefit.

The partnership has to file an RL-1 slip for the partner's employee and report the value of the operating-costs benefit in boxes A and W and the value of the standby charge in box O. It also has to enter “RP” in the “Code (case O)” box.

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