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.

The value of the benefit corresponds to the automobile operating costs (including taxes) related to the personal use of the automobile which are paid on behalf of the employee.

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.