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Automobile Sales People

Income Tax Act s. 6(2.1), Income Tax Regulations R7305.1

If an individual is "employed principally" in selling or leasing automobiles, then the standby charge and operating cost benefits will be less.

Automobile Sales People Operating Cost Benefit

For the operating cost benefit, the following amounts are used for automobile sales people:

Auto Sales People
Operating Cost Benefit
Years Rate per
2023/2024 $0.30
2022 $0.26
2021 $0.24
2019/2020 $0.25
2018 $0.23
2017 $0.22
2016 $0.23
2013-2015 $0.24
2012 $0.23
2008-2011 $0.21
2006/2007 $0.19
2005 $0.17
2004 $0.14

Automobile Sales People Standby Charge Benefit

For the standby charge benefit, if the employer has purchased one or more automobiles in the year, then at the option of the employer:

bullet1.5% is used instead of 2%, and
bulletthe cost of the automobile is the greater of
bulletthe average cost of all new automobiles purchased by the employer during the year, and
bulletthe average cost of all new and used automobiles purchased by the employer during the year Resources

All topics related to vehicles and business

Canada Revenue Agency (CRA) Resources

See the main Auto Taxable Benefits article for CRA resources.

Revised: December 19, 2023



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