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

Special rules apply in calculating a benefit related to an automobile made available to a partner or to a partner's employee.


If you make an automobile available to a partner (or to a person related to a partner), calculate only the standby charge using either the appropriate formula or form TP-41.C-V, Calculation of an Automobile Benefit.


The operating-costs benefit does not apply in the case of a partner.

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

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 must calculate the standby charge using the appropriate formula or form TP-41.C-V, Calculation of an Automobile Benefit.

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 to the partnership is subtracted from the employee's operating-costs benefit.

The value of the operating-costs benefit must be included in boxes A and W of the employee's RL-1 slip; the standby charge must be included in box O.

For sample calculations of the value of the operating-costs benefit, see the guide Taxable Benefits (IN-253-V).

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