Emergency Vehicle Made Available to a Member of a Police Force or Fire Department
If you or a person related to you makes 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. However, if the vehicle is not an automobile, you must calculate the value of the benefit as you would for a motor vehicle other than an automobile.