If you make an emergency vehicle available to an employee who is a member of a police force or fire department, the employee receives no taxable benefit if the following conditions are met:

• A written directive limits the personal use of the vehicle and specifies that the vehicle must be returned to you in the event of an extended absence.
• The vehicle is clearly identified with your name or has special equipment allowing for prompt intervention in the case of events concerning public safety.

If these conditions are not met and the vehicle made available to the employee is an automobile, you must calculate the value of the benefit as you would for an automobile made available to an employee. If the vehicle is not an automobile, calculate the value of the benefit as you would for a motor vehicle, other than an automobile, made available to an employee.

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.