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:

• Allowance for the Use of a Motor Vehicle
• Benefit Related to an Automobile Made Available to an Employee
• Benefit Related to the Personal Use of an Automobile Other than an Automobile Made Available to the Employee
• Benefit Related to an Employee's Personal Use of a Motor Vehicle Other Than an Automobile