RQConf_PartnerLoginUrl RQConf_CheckUrl

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

Automobile Made Available to a Partner or to a Partner's Employee

Note
Note avertissement

The English version of this page is currently being updated. To access the page in French, click français.

End of note

If a partnership makes an automobile available to a partner (or to a person related to a partner), it has to calculate the standby charge as it would for an employee.

The partnership has to file an RL-1 slip (see courtesy translation RL-1-T) for the partner, include the value of the benefit in box O of the slip and enter “RP” in the “Code (case O)” box.

Note

The benefit related to automobile operating costs does not apply in the case of a partner.

End of note

Employee of a partner

Where a partnership makes an automobile available to a partner's employee (or to a person related to the employee), it has to calculate the standby charge as it would for an employee.

The value of the employee's operating-costs benefit corresponds to the total amount of expenses (including taxes) related to the personal use of the automobile which are paid by the partnership for the year. Any amount that the employee (or a person related to the employee) reimburses the partnership is subtracted from the employee's operating-costs benefit.

The partnership has to file an RL-1 slip for the partner's employee and report the value of the operating-costs benefit in boxes A and W and the value of the standby charge in box O. It also has to enter “RP” in the “Code (case O)” box.

Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter