Automobile Made Available to an Employee

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We consider that you make an automobile available to an employee where you entrust the automobile to the care and control of the employee and authorize the employee to make personal use of the automobile or do not forbid such use.


There is no taxable benefit if the employee uses the automobile only for work, even if the vehicle is available to the employee throughout the year. A taxable benefit results if the employee uses the automobile for personal purposes, or if the automobile made available to the employee is not required for his or her job.

Value of a benefit

If you or a person related to you makes an automobile available to an employee or to a person related to an employee, you must calculate the value of the benefit related to that automobile. This is a two-step calculation: first, you have to calculate the value of the benefit related to the standby charge for the automobile, then, the value of the operating-costs benefit you pay.

To do the calculation, you can use work chart TP-41.C-V, Calculation of an Automobile Benefit, or consult the following pages:

The value of the benefit related to the automobile must be included in boxes A, G and W of the employee's RL-1 slip (see courtesy translation  (RL-1-T).

  • The employee (or a person related to the employee) must keep a logbook of the trips made with the automobile and give you a copy of the logbook.
  • The value of the taxable benefit calculated over the course of the year must be based on estimates and be apportioned over all the pay periods in the year. At the end of the year, you have to use the actual number of kilometres travelled in the year to determine the actual value of the benefit to be entered on the employee's RL-1 slip.

For sample automobile benefit calculations, see guide IN-253-V, Taxable Benefits.

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