Automobile Other Than an Automobile Made Available to an Employee
If you pay expenses related to the personal use of an automobile by an employee (or a person related to an employee), other than an automobile you make available, the employee may receive a taxable benefit for the personal use of that automobile.
Any amount reimbursed by the employee (or a person related to the employee) must be subtracted from the value of the employee's operating-costs benefit.
Include the value of the benefit in boxes A and W and, where applicable, in box G of the employee's RL-1 slip (see courtesy translation RL-1-T). For more information, go to the Benefit Provided to an Employee page.