Business -> Automobiles, Passenger Vehicles and Motor Vehicles -> Automobile Taxable Benefits -> 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.
For the operating cost benefit, the following amounts are used for automobile sales people:
For the standby charge benefit, if the employer has purchased one or more automobiles in the year, then at the option of the employer:
All topics related to vehicles and business
Canada Revenue Agency (CRA) Resources
See the main Auto Taxable Benefits article for CRA resources.
Revised: February 18, 2021
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