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.

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 vehicles
Benefit	Type of benefit	Source deductions and contributions				RL-1 slip boxes
Benefit	Type of benefit	Income Tax	QPP	QPIP	Health services fund, labour standards, WSDRF	RL-1 slip boxes
Automobile made available to a partner or to a partner's employee (or to a person related to a partner or to a partner's employee)
Benefit related to the standby charge	In kind					O (code RP)
Operating-costs benefit ¹	In kind					A, W
Automobile made available to a shareholder (or to a person related to a shareholder)
Shareholder who is not an employee	In kind					O (code RO)
Shareholder who receives the benefit as an employee	In kind					A, G, W
Automobile made available to an employee (or to a person related to an employee)	In kind					A, G, W
Automobile other than an automobile made available to an employee	In kind					A, G, W
Emergency vehicle made available to a member of a police force or fire department	In kind					A, G, W
Motor vehicle, other than an automobile, made available to an employee	In kind					A, G, W
Unreasonable allowance for the use of a motor vehicle	In cash					A, G, I, L

Notes

The operating-costs benefit does not apply in the case of a partner.

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