Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published | Categories : Income tax - individuals, RL slips, Better tax practices – businesses

Benefit Respecting a Motor Vehicle Made Available to an Employee for Personal Use

As a rule, a benefit respecting a motor vehicle made available to an employee for personal use is taxable. As an employer, you must include the value of taxable benefits in your employees' total income and enter the amounts of these benefits on their RL-1 slips (see courtesy translation RL-1-T).

Consult the following pages for information that will help you determine if a benefit respecting a motor vehicle you made available to your employee is taxable:

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter