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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

Note avertissement

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

End of note

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.

Note End of note

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