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
km |
| 2025/2026 |
$0.31 |
| 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:
- 1.5% is used instead of 2%, and
- the cost of the automobile is the greater of
- the average cost of all new automobiles purchased by the employer during the year,
and
- the average cost of all new and used automobiles purchased by the employer during the
year
TaxTips.ca Resources
All topics related to vehicles
and business
Canada Revenue Agency (CRA) Resources
See the main Auto
Taxable Benefits article for CRA resources.