If you or a person related to you makes an automobile available to an employee or to a person related to the employee, the employee must keep a logbook of the trips made with the automobile and give you a copy of the logbook no later than:

• January 10 of the year that follows the year during which the automobile was available to the employee; or
• the 10th day following the day on which the automobile is returned to you (or to a person related to you).

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee (or to a person related to the employee) during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) during the number of days referred to above.

Trips made to perform duties

The employee must also enter, on a daily basis, for each trip made to perform his or her duties, the following information:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip is made by the employee to perform his or her duties.

Trips made for personal purposes

If the automobile is used solely for personal purposes, the employee must enter the following information in the logbook:

• the total number of days that the automobile is made available to the employee (or to a person related to the employee) during the year; and
• the kilometres registered on the odometer at the beginning and end of the year or of each period during which the automobile is made available, on a continuous basis, to the employee (or to a person related to the employee).