Automobile Made Available to a Shareholder

If you make an automobile available to a shareholder (or to a person related to a shareholder) and the shareholder is not an employee, calculate the standby charge and the operating-costs benefit as you would for one of your employees.

Include the amount of these benefits 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, however, these benefits are provided to the shareholder because of the shareholder's office or employment with the corporation, enter these benefits in boxes A and W of the shareholder's RL-1 slip.

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