RL-1 Slip – Box W

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The personal use of a motor vehicle that you make available to an employee (or to a person related to the employee) may constitute a taxable benefit for the employee. If this is the case, you must enter the value of the benefit in box W of the RL-1 slip (see courtesy translation RL-1-T).

If you make an automobile available to a shareholder who is not an employee, consult Box O – Benefits Received by a Shareholder (Code: RO). If you make an automobile available to a partner or an employee of a partner, consult Box O – Benefits Received by a Partner (Code: RP).

If the taxable benefit is related to previous employment, consult Box A – Benefit Related to Previous Employment.

For information about the value of the taxable benefit that must be included in the employee's income and the other boxes on the RL-1 slip in which you must include this value (where applicable), consult Motor Vehicles.

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