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Published

Principal Changes for 2014: RL-1 Slips

Allowance for the use of a motor vehicle

For 2014, the per-kilometre rate for the use of a motor vehicle that you pay an employee that we consider reasonable is $0.54 for the first 5,000 kilometres and $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2014, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Additional information pertaining to the security option deduction

The additional information for code L-6 (Security option deduction) has been replaced by the following:

  • L-9 (Security option deduction under section 725.2 of the Taxation Act);
  • L-10 (Security option deduction under section 725.3 of the Taxation Act).

For more information, refer to the document Taxable Benefits (IN-253-V).

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