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The Charter of the French language and its regulations govern the consultation of English-language content.

Automobile Made Available to a Shareholder

If you make an automobile available to a shareholder (or to a person related to a shareholder) who is not an employee, calculate the standby charge and the operating-costs benefit as you would for an employee.

Include the amounts in box O of the shareholder's RL-1 slip (see courtesy translation RL-1-T) and enter “RO” in the “Code (case O)” box.

If the benefits are provided to the shareholder as an employee of the corporation rather than as a shareholder, enter the amounts in boxes A and W and, where applicable, in box G of the shareholder's RL-1 slip. For more information, go to the Benefit Provided to an Employee page.

Note that “employee” means an individual who holds employment or an office.

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